D Question 47 Which of the following would trigger a subtraction in the indirect operating section? gain on sale of investments O depreciation expense Odecrease in accounts receivable O decrease in bonds payable D Question 48 Which of the following statements is false? Noncash activities should be reported in accrual basis financial statements. ONet cash flow from operating activities relates to normal business operations. ONet income usually equals net cash flow from operating activities. The statement of cash flows is an essential part of the basic financial statements. D Question 49