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When preparing the note attached to the statement of cash flows reconciling operating profit after tax with net cash flow from operating activities, which adjustment

When preparing the note attached to the statement of cash flows reconciling operating profit after tax with net cash flow from operating activities, which adjustment is not correct?

Add back depreciation.

Add a decrease in a current asset.

Add a decrease in a current liability.

Deduct a gain on the sale of an asset.

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