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can you please explain the answer for the last part. Arundel Company disclosed the following information for its recent calendar year. Prepare the operating activities

can you please explain the answer for the last part.
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Arundel Company disclosed the following information for its recent calendar year. Prepare the operating activities section of the statement of cash flows using the indirect method. (Amounts to be deducted sh indicated with a minus sign.) (x) Answer is not complete

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