For each of the following users of financial accounting information and managerial accounting information, specify whether the
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1. SEC examiner
2. Bookkeeping Department
3. Division controller
4. External auditor (public accounting firm)
5. Loan officer at the company’s bank
6. State tax agency auditor
7. Board of directors
8. Manager of the Service Department
9. Wall Street analyst
10. Internal auditor
11. Potential investors
12. Current stockholders
13. Reporter from The Wall Street Journal
14. Regional division managers
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