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Indicate where it should appear on the statement of cash flows:

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1. Indicate where it should appear on the statement of cash flows:
   
   . Cash received from collections of loans
2. Indicate where it should appear on the statement of cash flows:
   
   . Cash paid for retiring common stock
3. Indicate where it should appear on the statement of cash flows:
   
   Cash paid to employees for salaries
4. Indicate where it should appear on the statement of cash flows:
   
   Cash from the sale of marketable securities
5. Indicate where it should appear on the statement of cash flows:
   
   Cash used to pay dividends
6. Indicate where it should appear on the statement of cash flows:
   
   Cash from the sale of services to customers
7. Indicate where it should appear on the statement of cash flows:
   
   Cash paid to government agencies for taxes
8. Indicate where it should appear on the statement of cash flows:
   
   Cash received from the sale of equipment
9. One important difference between return on assets (ROA) and return on common shareholder's
   equity (ROCE) is that:
10. Return on common equity can be disaggregated into profit margin for ROCE,
    ___________________________, and __________________________