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Grace Jones was just hired as an accounting intern at your company. Can you assist Grace and consider the following items: a) Decrease in accounts receivable b) Issuance of common stock (c) increase in interest receivable (d) Purchase of land (e) Decrease in accounts payable Gain on the sale of equipment ka) Depreciation expense th) Payment of dividends 10 Decrease in utilities payable 0 Increase in inventory How many of these items would be subtracted from net income to prepare the operating activities section of the statement of cash flows? Multiple Choice O 1 5