Problem:
Which of the following items is NOT an example of an item in the Operating Activities section of the Statement of Cash Flows? Given an explanation for the answer.
A. Net Income
B. Dividends Paid
C. Depreciation and Amortization
D. Change in Accruals
Additional Information:
This question is basically belongs to the Finance as well as it describes about the items which are not found in the statement of cash flows.