Which one of the following affects cash during a period?

Question

Quizplus · Accepted Answer

Payment of an accounts payable affects cash during a period as it represents an outflow of cash from the company's bank account.

A, B, and C do not affect cash during a period as follows: 
A) Recording depreciation expense is a non-cash transaction that reduces the value of a long-term asset over time but does not involve a direct change in cash.
B) Declaration of a cash dividend involves a distribution of company earnings to shareholders, but it does not represent a change in cash until the dividend is actually paid out.
C) Write-off of an uncollectible accounts receivable represents a reduction in the value of an asset (accounts receivable) due to non-payment by a customer, but it does not involve a direct change in cash.

Which One of the Following Affects Cash During a Period