income statement

The necessary adjustment(s) to the operating expenses amount shown on the income statement to arrive at cash paid for operating expenses is (area)

a- subtract the change in operating accruals 

b- subtract the depreciation expense 

c- subtract the change in operating accruals and subtract depreciation expense  

d- subtract the change in accounts payable and add the change in inventories 

e- add the change in accounts payable and subtract the change in inventories. 

 

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