NBSA

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Across
  1. 3. objective
  2. 6. 1st step
  3. 7. 2nd step
  4. 8. 5 steps
  5. 10. 4th step
Down
  1. 1. 5th step
  2. 2. 3rd step
  3. 4. topmost parameter in sales
  4. 5. exchange of commodity for money
  5. 9. smart objective based on