Which of the following adjustments to convert profit to net cash provided by operating activities is INCORRECT? 
Definitions:
Drive Lug
A mechanical feature, often a protrusion or pin, designed to engage with another component to transmit motion or force.
Standard Ratchets
Mechanical devices used to allow continuous rotary motion in one direction while preventing motion in the opposite direction, usually adhering to common sizes and specifications.
Pneumatic Tools
Tools powered by compressed air, used in various applications for their high power-to-weight ratio and simplicity.
Truck Service Shop
A facility specializing in the maintenance, repair, and various service requirements of trucks.
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