Which of the following steps is not used

Which of the following steps is not used

Which of the following steps is not used to calculate the firm’s future discretionary financing needed (DFN)?

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Project sales and expenses.
Calculate retained earnings.
Calculate cash flows from operations.
Identify the discretionary accounts that will be held constant with an increase in sales.

9.

Which of the following elements on a balance sheet is not a spontaneous account?

notes payable
accounts payable
accounts receivable
cash
inventory

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