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indicate (by letter) the way each of the items listed below should be reported in a balance sheet at December 31, 2021. Item
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Item
C 1. Customer advances
D 2. Noncommitted line of credit
C 3. Commercial paper
C 4. Note due June 9, 2022
C 5. Accounts payable.
C 6. Interest accrued on note, Dec. 31, 2021
L 7. Short-term bank loan to be paid with proceeds of sale of common shares
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