For each of the following items in Procter and Gamble ’ s financial statements, indicate (1) whether

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For each of the following items in Procter and Gamble ’ s financial statements, indicate (1) whether it is reported in the income statement (I/ S) or balance sheet (B/ S) and (2) whether it is an asset (A), liability (L), stockholders’ equity (SE), revenue (R), or expense (E) account. The first item is given as an example.
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For each of the following items in Procter and Gamble

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