Why is the Change in Net Accounts Receivable on the Balance Sheet sometimes not equal to the Change in Net Accounts Receivable as shown in the Operating Section of the Statement of Cash Flows?

1. Acquisitions
2. The Provision for Uncollectibles (Bad Debt Expense) is added back separately from the Change in Net Accounts Receivable as a non-cash charge in the operating section of the SCF.
3. Divestitures
4. Accounting errors
5. Change in Foreign Currency Exchange Rates
6. None of the provided answers is correct.