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The Sales Tax Payable balance has decreased during the year. How would this affect the Statement of Cash Flows operations section under the indirect method?

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The Sales Tax Payable balance has decreased during the year. How would this affect the Statement of Cash Flows operations section under the indirect method? If would be added back to net income. It would be subtracted from net income. It does not affect the cash flow from operations. It is already included in the not income

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