19. West Corporation's 2014 profit for the year is smaller than net cash from
operating activities. Which of the following would not be an explanation of why
profit for the year is smaller than net cash from operating activities?
(A) West paid dividends to shareholders during 2014.
(B) West's accounts payable increased during 2014.
(C) West recognized depreciation expense in 2014.
(D) West sold equipment at a loss in 2014.
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