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On the statement of cash flows, the cash flows from operating activities section would include
Births
The act or process of giving birth; the emergence of a new individual from its mother's womb.
Deaths
The cessation of all biological functions that sustain a living organism.
Lesson From Nature
Insights or knowledge gained from observing natural processes, which can inform human practices and technologies.
Sunlight
The natural light emitted by the Sun, providing the primary source of energy for Earth's climate system and living organisms.
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