Which statement is the most correctable?
a. Operating Activities include changes in cash, account receivable, inventory
b. Operating Activities include changes in account receivable, inventory, and prepaid expense, accrual expense
c. Operating Activities include changes in account receivable, inventory, prepaid expense, and dividend payable
d. Operating Activities include changes in account receivable, inventory, prepaid expense, accrual expense, tax payable and dividend payable
Answer: B
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