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Under the indirect method retained earnings is adjusted for items that affected reported net income but did not affect cash.
High-Fowler's Position
A semi-upright sitting position where the head of the bed is elevated to 60-90 degrees, which can aid in breathing and relief of certain medical conditions.
Prone Position
A body position where the individual is lying face down.
Footdrop
A condition characterized by difficulty in lifting the front part of the foot, which can cause the foot to drag while walking, often resulting from nerve damage or muscle disorders.
High-Top Tennis Shoes
Athletic shoes that extend significantly above the ankle, often providing extra support and stability.
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