Which of the following is NOT a correct practice when adjusting net income to net operating cash ficws? Subtract depreciation expenso. Add losses on saies of assets: Subtract increase in Accounts Receivable. Add increase in Accounts Payable. QUESTION 21 On December 2 . Coley Corp, reacquired 1,000 shares of its $2 par value common stock for $27 each. On December 20, Coley Corp. reissued 400 shares for $15 each. Which of the following is correct regarding the journal entry for the reissued shares? Debit Cash $15,000. Credit Treasury Stock $10,800 Credit Paid in Capital - Treasury Stock $5,200. Credit Treasury Stock $6,000