QUESTION 30 Which of the following would not create a cash flow? O A Payment of a cash dividend. . Sale of equipment at book value. . The company converts bonds into common stock. OD Purchase of a delivery truck. QUESTION 31 Which of the following would be subtracted from net income using the indirect method? OA An increase in accounts receivable. OB. Depreciation expense. oc A decrease in prepaid expenses. OD An increase in accounts payable