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The last item on the income statement, net income, is also the first item on the statement of cash flows. What is the last item

The last item on the income statement, net income, is also the first item on the statement of cash flows. What is the last item on the statement of cash flows and first item on the balance sheet?

A. Free cash flow

B. Capital expenditures

C. Net change in cash

D. Cash and cash equivalents

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