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When a worksheet is used to prepare a Statement of Cash Flows, debits in the reconciling columns are used for inflows of cash and items

When a worksheet is used to prepare a Statement of Cash Flows, debits in the reconciling columns are used for
inflows of cash and items deducted as adjustments to net income.
outflows of cash and items added as adjustments to net income.
outflows of cash and items deducted as adjustments to net income.
inflows of cash and items added as adjustments to net income.
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