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In 2010, the company declared cash dividend of 10 million and the reported annual depreciation expense was 20 million. What is the Cash flow operations

In 2010, the company declared cash dividend of 10 million and the reported annual depreciation expense was 20 million.

What is the Cash flow operations closest to if dividend was considered as a financing activity?

What is the Cash flow operations closest to if dividend was considered as an operating activity?

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