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For each of the following items, indicate (by placing an X) whether the item would be found on the statement of cash flows in column 1, the direct approach for determining the cash flows from operating activities, column 2, the indirect approach for determining the cash flows from operating activities, column 3, cash flows from investing activities, column 4, cash flows from financing activities. If you identify that an item affects the cash flows from operation, indirect method, also indicate whether it will be increasing (+) or decreasing (-) the cash flows.
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Heavy Precipitation
The occurrence of a significant amount of rainfall in a short period of time, often leading to flooding.
Rain Forests
Dense, usually tropical forests that receive a high amount of rainfall annually, hosting diverse ecosystems.
Coriolis Effect
A phenomenon that causes moving air and water to turn right in the northern hemisphere and left in the southern hemisphere due to Earth's rotation.
Low Pressure Zone
An area in the atmosphere where the pressure is lower than that of the surrounding regions, often associated with wet weather.
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