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At this time of year, Brian Witherow can usually hear the screams of riders on some of the world’s fastest roller coasters from his office in the middle of Cedar Point, a 150-year-old amusement park in Sandusky, Ohio.
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Mr. Witherow, the chief financial officer of the park’s operator, Cedar Fair LP, says it’s quiet right now in the park, which juts into the southwest corner of Lake Erie. He is at his desk struggling to manage the financial fallout of a monthslong shutdown at the park and others owned by the company across the…
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