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Entity H uses US GAAP and uses the direct method for operating activities in its statement of cash flows. For the following item, indicate on

Entity H uses US GAAP and uses the direct method for operating activities in its statement of cash flows. For the following item, indicate on which financial statement, it would appear: Employee satisfaction.

- Multi-step income statement

- Classified balance sheet

- Retained earnings statement

- Statement of cash flows

- Not on any financial statement

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