When preparing a statement of cash flows using the indirect method, each of the following should be classified as an operating cash flow except:

multiple choice
a. an increase in prepaid expenses.
b. a decrease in accrued expenses payable.
c. proceeds from the disposal of a long-term asset with no gain or loss.
d. an increase in accounts receivable

C. Proceeds from the disposal of a long-term asset with no gain or loss.

Explanation:

Operating activities: it involves those transactions that after net income written impact the working capital. It would subtract the rise in current assets and a reduction in current liabilities, while adding the decline in current assets and an increase in current liabilities.  

It would adjust the changes in working capital. In addition, the depreciation expense adds to the net revenue. And the loss on asset sales is added, while the gain on asset sales is deducted

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odd consecutive integers are odd integers that follow each other. they have a difference of 2 between every two numbers. if n is an odd integer, then n, n+2, n+4 and n+6 will be odd consecutive integers. the first number in the pattern is always the variable on its own or in this case, "n". examples.