12. All of the following are financing cash flows EXCEPT A.    sale of stock. B.    payment of stock dividends. C.    increasing debt. D.    repurchasing stock. 13. All of the following are operating cash flows EXCEPT A.    net profit/earnings after tax. B.    increase or decrease in current liabilities. C.    increase or decrease in fixed assets. D.    depreciation expense.

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A:

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A: Answer:   Option d

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