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Surf Company follows IFRS for its external financial reporting. The following amounts were available on December 31, 2018: Under IrKs, What is the maximum amount

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Surf Company follows IFRS for its external financial reporting. The following amounts were available on December 31, 2018: Under IrKs, What is the maximum amount that could be reported for cash used by financing activities for Surf Company for the year ended December 31, 2018? $62,000 $41,000 $53.000 $78.000

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