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10. When computing the accumulated earnings tax, which of the following is not a reduction to arrive at accumulated taxable income?

A) accumulated earnings credit

B) dividends-paid deduction

C) NOL deduction claimed

D) accrued federal income taxes

12. When using the Bardahl formula, an increase in accounts payable (while holding purchases and operating expenses constant) has which of the following effects on the working capital requirements?

A) decrease

B) increase

C) no effect

D) increase, decrease, or no effect, depending on other factors