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When preparing a statement of cash flows (indirect method), which of the following is not an adjustment to reconcile net income to net cash provided

When preparing a statement of cash flows (indirect method), which of the following is not an adjustment to reconcile net income to net cash provided by operating activities?

Group of answer choices:

A. A change in income taxes payable

B. A change in dividends payable

C. All of these are adjustments.

D. A change in interest payable

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