How many of the following items decrease cash flow in the Statement of Cash flows?
• Increase in accounts receivable
• Increase in notes payable
• Depreciation expense
• Increase in investments
• Decrease in accounts payable
• Decrease in prepaid expenses
• Dividend payment
• Increase in accrued expenses
A) 2 of these items decrease cash flow
B) 3 of these items decrease cash flow
C) 4 of these items decrease cash flow
D) 5 of these items decrease cash flow
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