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15. Which of the following is a deduction from net income when reconciling to cash flow from operating activities? a. Amortization of premium on bonds

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15. Which of the following is a deduction from net income when reconciling to cash flow from operating activities? a. Amortization of premium on bonds payable b. Cash dividend declared and paid c. Collection of an account receivable d. Bad debt written off (allowance method)

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