It is well known that a company's accounting income (i.e., its net income, or earnings) does not reflect the actual cash flow available to be paid out to shareholders. Which of the following would lower a company's cash position (i.e. reduce the amount of cash available to pay out to shareholders) relative to the company's net income, but would not show up as an expense on an income statement? Select the choice containing all correct answers. - A depreciation expenditure of $500,000 B. An interest payment of $80,000 on a bank loan . A capital expenditure of $500,000 used to purchase new factory equipment D. An increase in net working capital, via a $100,000 account receivable (E) Both A and B E. Both C and D