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Which of the following is an accurate statement regarding a statement of cash flows? a. Only cash items that affect the income statement are included.

Which of the following is an accurate statement regarding a statement of cash flows? a. Only cash items that affect the income statement are included. b. Only material cash items that affect the income statement are included. c. Material noncash transactions are included. d. Immaterial financing activities that affect cash do not need to be included. e. None of these

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