Excerpts from Aultman Corporation's Comparative Balance Sheet Appear Below

question 21

Multiple Choice

Excerpts from Aultman Corporation's comparative balance sheet appear below: Which of the following is the correct treatment within the operating activities section of the statement of cash flows using the indirect method?

• A)The change in Inventory is added to net income;The change in Accounts Payable is added to net income
• B)The change in Inventory is added to net income;The change in Accounts Payable is subtracted from net income
• C)The change in Inventory is subtracted from net income;The change in Accounts Payable is added to net income
• D)The change in Inventory is subtracted from net income;The change in Accounts Payable is subtracted from net income

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Definitions:

Animals

Multicellular, eukaryotic organisms in the kingdom Animalia that are capable of movement and respond to their environment; they consume organic material, breathe oxygen, and can reproduce.

Secondary Reinforcers

Stimuli that acquire their reinforcing properties through association with primary reinforcers, often linked to satisfying basic needs.

Negative Reinforcers

An aversive stimulus whose removal following a behavior increases the likelihood of that behavior being repeated.

Conditioned Stimulus

An initially neutral signal that, once it has been linked with an unconditioned stimulus, ultimately leads to eliciting a conditioned reaction.