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Indicate whether each of the following items is most closely associated with the management discussion and analysis (MD&A), the notes to the financial statements, or the auditor"s report.

(a) Description of ability to pay near-term obligations

(b) Unqualified opinion

(c) Details concerning liabilities, too voluminous to be included in the statements

(d) Description of favorable and unfavorable trends

(e) Certified Public Accountant (CPA)

(f ) Descriptions of significant accounting policies.

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