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What are the two methods of assembling a cash flows statement? What is the purpose of a cash flows statement? What are the three sections

What are the two methods of assembling a cash flows statement? What is the purpose of a cash flows statement? What are the three sections of the operating cash flows statement? Which section is represents the difference between the two methods of cash flow?If there is an increase in accounts receivable from one accounting period to the next, what affect would this have on the cash flow activities?How would depreciation expense be treated when addressing it on the cash flows statement?

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