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This document contains a series of exercises and problems related to the Statement of Cash Flows, intended for educational purposes. It includes various exercises that require computations based on

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3. Begin sketching the basic outline of the subject's face and features. Pay attention to proportions and accurately represent their facial structure.
4. Gradually add more details, focusing on the subject's eyes, nose, mouth, and other facial features. Take your time to capture their unique characteristics and expressions.
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