D Question 9 1 pts A company reports sales revenue of 400,000 in its statement of proft or loss for the year ended 31 December 2018. Its cost of sales is 260,000. If trade payables decreased by 40,000 and inventory decreased by 20,000, the cash amount paid to the suppliers in 2018 must have been: O 200,000 O 320,000 O 240,000 O 280,000 DQuestion 10 1 pts Which of the following would not be adjusted against a company's profit before tax in arriving at net cash from operating activities? O The proceeds from sale of plant O Loss on sale of land O The decrease in inventories O The increase in accrued liabilities