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how will you adjust voluntary seperation payment in cash flow statement

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pl. tel me what is the entry for this transaction 1)i deposited rs.10,000 t/w. dealer ship deposit 2)the goodwill amount 1 lakh brought by raju was appoprtioned and paid to the existing parteners eswar,mahesh,ravi as per their sharing ratios 38% , 24%, 38%

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