1. Which of the following are not operating cash flows? A) Income tax paid B) Interest received C) Payments to suppliers D) Dividends paid to shareholders 5. Indulgence Chocolates has provided the following information: Cost of sales for the year $190 000 Opening balance of accounts payable $50 000 Closing balance of accounts payable $60 000 Opening balance of inventory $20 000 Closing balance of inventory $36 000 The cash payments made to suppliers during the year total: A) $184 000 B) $164 000 C) $196 000 D) $200 000