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In performing a vertical analysis, the base for sales returns and allowances is
Water
A transparent, tasteless, odorless, and nearly colorless chemical substance that is essential for most forms of life and is known chemically as H2O.
Flagellated Sperm
Sperm cells equipped with a flagellum, allowing for motility in fluid environments, commonly found in many plants and some animals.
Bryophytes
Non-vascular plants that include mosses, liverworts, and hornworts, characterized by their life cycles and lack of true roots and leaves.
Sporophytes
The diploid, spore-producing phase in the life cycle of plants that undergo alternation of generations.
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