Which of the Following Would Cause Net Income to Be

Which of the following would cause net income to be lower 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 bought and paid for a two-year insurance policy.
C) The company made sales to customers on credit that will be paid for in the next fiscal period.
D) On December 31st, the company purchased new display shelves for the store.