Using the indirect method, which of the following adjustments to convert profit to net cash provided by operating activities is correct? 
Definitions:
Allocation of Limited Resources
The process of distributing scarce resources among various projects or business units.
Incremental Costs
The additional costs incurred when producing an additional unit of a product or service.
Fixed Manufacturing Costs
Costs that do not change with the level of production, such as rent, salaries, and insurance, which are incurred regardless of output volume.
Full Capacity
The maximum level of output that a company can sustain to make a product or provide a service.
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