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In this tutorial, Linda Keith introduces the cash flow analysis worksheet commonly used by lenders and underwriters to assess the qualifying income of business borrowers. The worksheet opens in read-only mode, prompting users to either open it this way or save it with a new filename to preserve its formulas. The document features several tabs at the bottom, including detailed instructions for effective usage and sections for borrower information. Additionally, there are two different first pages available, and the user should choose the one that best fits their needs.