Which of the Following Would Cause Net Income to Be

Which of the following would cause net income to be higher than cash flow from operations?

A) Store staff worked the last week of the year until December 31, but will not be paid until January 15.
B) The company amortizes intangible assets over their useful lives.
C) The company made sales to customers on credit that will be paid in the next fiscal period.
D) The company purchased new display shelves for the store.