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Nice try! Investment interest received is part of cash inflows (proceeds) from investing activities.

CASH FLOWS FROM INVESTING ACTIVITIES
Receipts from the Sale and Maturity of Investments $      75,000
Investment Interest received $        9,000
Payments to acquire Investments $  (125,000)
Net Cash used in Investing Activities (41,000)

See Cash Flows From Investing Activities for further review.

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