Using the indirect method, which of the following adjustments to convert profit to net cash provided by operating activities is correct? 
Definitions:
Guilty Knowledge Test
A psychological assessment tool used to determine whether a person has knowledge only a guilty party would possess.
James-Lange Theory
A hypothesis positing that emotions arise due to physical responses to occurrences.
Two-Factor Theory
A theory in psychology that proposes that emotional experiences arise from a combination of a physiological response and a cognitive interpretation of that response.
Cognitive Activity
Any mental process that involves understanding, processing, and storing information, including perceiving, thinking, and memory.
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