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Which one of the following is an incremental working capital item that is a relevant cash flow in a capital budgeting analysis? Group of answer

Which one of the following is an incremental working capital item that is a relevant cash flow in a capital budgeting analysis?

Group of answer choices

The decreased use of accounts receivable.

The decreased cash sales from an existing asset.

The increased use of short-term debt.

The sale of an existing machine.

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