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With respect to the statement of cash flows, the FASB Accounting Standards Codification classifies business transactions into operating, investing, and financing activities. All of the following should be included in the reconciliation of net income to net operating cash flow except a(n) A. Decrease in inventory. B. Purchase of land and building in exchange for a long-term note. C. Increase in income tax payable. D. Decrease in prepaid insurance. |