Using the indirect method, which of the following adjustments to convert net income to net cash provided by operating activities is incorrect? 
Definitions:
Receptive Vocabularies
The set of words a person understands when heard or read, as opposed to expressive vocabulary, which consists of words a person uses in speech or writing.
Productive Vocabularies
The set of words a person can actively produce or use in appropriate contexts, often contrasted with receptive vocabulary, which includes words a person can understand but might not actively use.
Speech Impediment
Any condition that affects the ability to produce clear and understandable speech, including stuttering, lisping, and dysarthria.
Overextension
The application of a word or concept beyond its usual associated contexts, often occurring in the language development of children.
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