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Which of the following activities does not belong to operating activities? a. Change in Account Receivables (A/R) b. Change in Inventories c. Change in Notes

Which of the following activities does not belong to operating activities?

a. Change in Account Receivables (A/R)

b. Change in Inventories

c. Change in Notes Payable (NP)

d. Change in Gross Fixed Assets

e. Both c and d

I'd like to know what activity the following choices fall under and an explanation as to why. Thank you

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