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What does it mean when a company's Interest Income decreased by 35% from the previous year and Note Payable Increases to $12million from 0? What

What does it mean when a company's "Interest Income" decreased by 35% from the previous year and "Note Payable" Increases to $12million from 0? What is the relationship?

and also how does this change impact risks of material misstatement in financial statements?

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