Cigna Corporation's 2015 net income is smaller than net cash flow from operating activities. Which of the following would be an explanation of why net income is smaller than net cash flow from operating activities? Select one A. Cigna's accounts payable decreased during 2015. B. Cigna paid dividends to shareholders during 2015 . C. Cigna recognized depreciation expense in 2015. D. Cigna bought equipment in 2015