Potential answers for "First-__ (eyewitness report)"

⭐⭐⭐⭐ HANDACCOUNT
⭐⭐⭐ ISAW
⭐⭐ INCOMESTATEMENT
⭐⭐ EARNINGS
⭐⭐ TESTIMONIES
⭐⭐ LEE

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First __ (initial opinion)   Belonging to us   Top school grade