Which of the Following Is Not a Possible Reason for Profit

Which of the following is not a possible reason for profit in a period not being the same as cash flow in the same period?

A) Revenue is recognised at the time a service is provided, not when cash is received.
B) Many suppliers provide credit terms signifying the purchase of an item can be recorded well before it is paid for.
C) Small immaterial supplies tend to be expensed on purchase and not recorded as inventory, even though they may be held as supplies.
D) Depreciation expense typically occurs well after the asset in question is paid for.
E) Insurance is paid in advance of charging the associated expense to the profit and loss statement.