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When using the indirect method to prepare a statement of cash flows, which of the following would not appear in the operating activities section as

When using the indirect method to prepare a statement of cash flows, which of the following would not appear in the operating activities section as an adjustment to reconcile net income to net cash provided by operating activities?

A change in taxes payable

A change in dividends payable

A change in dividends receivable

A change in interest payable

A change in interest receivable

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