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For each of the following items: Please indicate the section of the Statement of Cash Flows where the item would be recorded (Operations, Investing, Financing),

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For each of the following items: Please indicate the section of the Statement of Cash Flows where the item would be recorded (Operations, Investing, Financing), the direction of the flow, and explain the nature of the transaction for non-current items: Event Section of SCF (0,1,F) Increase (+) Decrease (-) Explanation for Non Current (NC) Items 1 2 3 4 5 6

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