Consider the following statement of cash flows for GAP Company (One of the biggest retail stores in USA) $253,000 GAP Company Statement of Cash flow For the year ended Dec 31, 2021 Cash Flow from Operating Activity: Net Income Adjustments to reconcile net income to net cash provided from operating activities Depreciation & Amortization Loss on Sale of Equipment Changes in current assets and current liabilities Increase in Accounts Receivable Decrease in Prepaid Expenses Decrease in Accounts Payable Net Cash provided from operating activities $69,300 $16,500 ($23,100) $3,600 ($30,800) $288,500 Cash Flow from Investing Activity: Capital Expenditure Proceed from sale of equipment Ner Cash provided from investing activities ($330,000) $48,000 (5282,000) Cash Flow from financing Activity: Proceeds from issuance of Long Term Debt Dividends Paid Net Cash provided from investing activities Net Change in Cash $260,000 ($121,000) $139,000 $145,500 4. Which of the following items would be a way to manipulate the cash flow from operating activities amount on the statement of cash flows? o A) Adding depreciation back to net income to determine cash flow from operating activities B) including interest expense and tax expense in the calculation of cash flow from operating activities C) Recording an item that should be recorded as an operating activity as an investing activity o OD) The cash flow statement cannot be manipulated E) None of the above. EN