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When preparing the operating section of the statement of cash flows using the indirect method, which of the following items are added to net income?

When preparing the operating section of the statement of cash flows using the indirect method, which of the following items are added to net income?

A. Decreased in accrued expenses

B. Bad Debt Expense

C. Gain on Sale of Long-term assets

D. Increase in Accounts Receivable

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