Assume the indirect method is used to compute cash flows from operations. For each item listed below, indicate the effect on net income in arriving at cash flows from operations by choosing one of the following code letters. 
Definitions:
Bereavement
The state of loss and grief experienced following the death of a loved one.
Stage Theory
A psychological theory suggesting that development occurs in distinct phases or stages, each with unique characteristics.
Grief
An emotional response to loss, encompassing a range of feelings from deep sadness to anger, which can affect one's physical, emotional, and mental health.
Bereaved Friend
Someone who is experiencing grief and mourning due to the death of a loved one.
Q13: A dividend declared out of share capital
Q16: For external reporting, a company must prepare
Q37: Tuber Company issued $2,000,000, 10%, 2-year bonds
Q81: Dooley Corporation had net income of $200,000
Q119: The acquisition of a building by issuing
Q130: Unpaid dividends on non-cumulative preference shares are
Q143: A decline in the fair value of
Q162: Using vertical analysis of the income statement,
Q183: Consolidated financial statements are prepared in place
Q190: Which of the following steps is not