Part I 350 words

Cash flow is the life blood for any successful business and being able to accurately estimate cash inflows and outflows is an important function of management. What happens if a firms cash outflows exceed its cash inflows? What are some reasons that might account for the cash outflows exceeding cash inflows?

Part II 250 words

Like-kind exchange is better than an exchange that is not like-kind for tax purposes. Explain situations why a taxpayer may not want to have like-kind exchanges.
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