The Cash balance has decreased during the year. How would this affect the Statement of Cash Flows operations section under the indirect method? A. It would be subtracted from net income. O B. It would be added back to net income. OC. It does not affect the cash flow from operations. O D. It is already included in the net income. Ajounal entry for the sale of $10 par- common stock for $18 per share would include a: O A. credit to Paid - In Capital in Excess of Pr - Common Stock. O B. debit to Common Stock. OC. debit to Paid- In Capital in Excess of Par-Common Stock. O D. credit to Cash. are adjustments to net income in the operating section of an indirect cash flow statement. Changes in all current assets EXCEPT A. cash B. notes receivable C. prepaid expenses D. inventory Which of the following is NOT a part of operating activities? O A. Net income O B. Paying dividends O C. Paying utilities O D. Paying payables If the market rate of interest is less than the bond's stated rate of interest, the bond will be issued at: O A. maturity value. B. par. OC. a discount. OD. a premium