Which of the following adjustments to convert net income to net cash provided by operating activities is correct? 
Definitions:
Just-In-Time (JIT) System
A production strategy that strives to improve a business's return on investment by reducing in-process inventory and associated carrying costs through the timely creation or acquisition of materials.
Production Workers
Production workers are employees involved in the manufacturing process, directly contributing to the creation of products through tasks such as assembly, machining, and inspection.
Lean Business Model
A strategy focused on creating value for customers with minimal waste and resources, emphasizing flexibility and efficiency.
Multi-Dimensional Performance
An approach to evaluation that considers various aspects of performance, such as efficiency, effectiveness, and quality, across different domains or dimensions.
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