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On a statement of cash flows for a provider of tutoring services, the cash flows from financing activities would include: the flashcards used to tutor

On a statement of cash flows for a provider of tutoring services, the cash flows
from financing activities would include:
the flashcards used to tutor math students
the promotional sign at the entrance to the building where the tutoring takes place
the money borrowed to purchase the furniture in the tutorial area and the interest owed
on that debt
the reputation of the tutors working for the service
the students who benefit from the service
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