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The Following Data Represent the Salaries (In Thousands of Dollars)

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The following data represent the salaries (in thousands of dollars) of a sample of 13 employees of a firm: 26.523.529.724.821.124.320.422.727.223.724.124.828.2\begin{array} { | l | l | l | l | l | l | l | } \hline 26.5 & 23.5 & 29.7 & 24.8 & 21.1 & 24.3 & 20.4 \\\hline 22.7 & 27.2 & 23.7 & 24.1 & 24.8 & 28.2 & \\\hline\end{array} Compute the coefficient of variation.

Recognize the treatments of specific items (e.g., depreciation, gains, and losses) in the statement of cash flows.
Understand the significance of the statement of cash flows in evaluating a company's financial performance and cash generation capabilities.
Understand the calculation of cash paid to suppliers based on cost of goods sold.
Learn how to calculate cash paid to employees considering changes in Salaries Payable and Salary Expense.

Definitions:

Update Query

In databases, an Update Query is a command that modifies a set of data in one or more tables based on specified criteria.

Make-Table Query

A database query that creates a new table and populates it with data selected from one or more other tables.

Append Query

In database management, a type of query that adds records from one or more sources to the end of one or more tables.

Update To

Refers to the process of installing the latest version of software or firmware to improve functionality or fix issues.

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