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Statement of Cash Flows The comparative balance sheet of Hirayama Industries Inc. for December 3 1 , 2 0 Y 2 and 2 0 Y
Statement of Cash Flows
The comparative balance sheet of Hirayama Industries Inc. for December and Y is as follows:
Dec. Y Dec. Y
The following additional information is taken from the records:
Land was sold for $
Equipment was acquired for cash.
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