Which one of the following below should be added to net income in calculating net chas flowfrom operating.?


Question:
activities using the indirect method?

A. a decrease in accounts payable
B. a gain on the sale of land
C. an increase in accrued liabilities
D. dividends paid on common stock

Answer:
A. a decrease in accounts payable

B. Gain on the sale of land is investing (not from operations).
C. An increase in accrued liabilities (is not an item on the statement of cash flows)
D. dividends paid on common stock is financing.
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