Which of the following adjustments to convert net income to net cash provided by operating activities is incorrect? 
Definitions:
Guilty
The state of being responsible for committing a specified or implied offense or crime.
Gallup Surveys
Polls conducted by the Gallup Organization, known for their public opinion polls conducted worldwide.
Religious Services
Organized forms of worship or rituals practiced by a group of individuals who share the same faith or religious beliefs.
Volunteered Time
The act of offering one's time and services by choice, without monetary compensation, typically to benefit a community or cause.
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