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Nice try! The difference between proceeds from revenue bonds and proceeds from capital contributed by subdividers is not added to the net cash provided for capital and related financing activities.

NET CASH USED FOR CAPITAL AND RELATED FINANCING ACTIVITIES
Proceeds from Revenue Bonds $     250,000
Proceeds from the sale of equipment $       10,000
Proceeds from Capital contributed by subdividers $       60,000
Payments paid on Revenue Bonds $    (75,000)
Net cash provided for capital and related financing activities 245,000

See Cash Flows from Capital and Related Financing Activities for further review.

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