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Statement of Cash Flows Labels and Amount Descriptions Instructions The comparative balance sheet of Hirayama Industries Inc. for December 3 1 , 2 0 Y

Statement of Cash Flows
Labels and Amount Descriptions
Instructions
The comparative balance sheet of Hirayama Industries Inc. for December 31,20Y2 and 20Y1, is as follows:
\table[[1,,Dec. 31,20Y2,Dec. 31,20Y1
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