Which of the following would not be considered a use of cash?

Question

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Depreciation is a non-cash expense that represents the decrease in value of an asset over time. It does not involve the exchange of cash and is therefore not considered a use of cash. Dividends (A) involve the payment of cash to shareholders, decreased accounts payable (B) involves the repayment of obligations in cash, and increased accounts receivable (D) involves the receipt of cash from customers.

Which of the Following Would Not Be Considered a Use