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A manager wants to review the cash balance by company. He has asked you to create the summary account template. The company's accounting flexfield has four segments: Company (5 values) Cost Centers (30 values) Region (4 values) Account (180 values) The total number of cash accounts is five that are associated with two parents: Three accounts are associated with the parent called Checking. Two accounts are identified with the parent called Savings. To combine the cash parents, you created a rollup group named Cash. How many accounts would the summary account template generate?