Analysis:
If clubs split normally then we only need one ruff. That means we need two entries to dummy. We can only use the ♣A as an entry for ruffing if we will be able to void our hand of clubs without losing the lead. To set up that situation we must first lose a club. East will win and return a heart. We must win in hand because we cannot use the ♥A as an entry before we have used the ♣A entry. Cross to the ♣A, ruff a club and the clubs are now established. Cross to dummy with ♥A to use the winning clubs. In this example we only need one of them.
