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when the result of operations is in a comparative format that presents more than one period of time (such as for the year ended December

when the result of operations is in a comparative format that presents more than one period of time (such as "for the year ended December 31, 2013" and "for the year ended december 31, 2014), the most current period should appear on the statement in the:

A. Left column

B. Right column

C. Not applicable

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