The statement of cash flows for Nyland Corporation reveals the following information: 
Provide three comments about this information. Make your comments concise yet thorough.
Definitions:
Construct
An abstract concept or theoretical entity that is used in various fields of study to understand phenomena.
Articulate
The ability to express ideas or thoughts clearly and effectively in spoken or written form.
Sponsoring Agency
An organization or institution that provides funding and support for a project, program, or research.
Voluntarily Discuss
To choose to talk about something without being compelled or required to do so.
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