Examlex
Which one of the following items is not generally used in preparing a statement of cash flows?
Elbow
The elbow is the joint that connects the upper arm to the forearm, allowing for the bending and straightening of the arm.
Wrist
The joint connecting the forearm to the hand, consisting of eight small bones and allowing for a wide range of movement.
Pectoral Girdle
The set of bones that anchors the upper limbs to the torso, consisting of the clavicles and scapulae.
S-shaped
An object or structure having the form of the letter "S," often relating to the natural curves of the human spine.
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