Which of the Following Events Would Never Be an Entry

Multiple Choice

Which of the following events would never be an entry on a statement of cash flows for a company that has been in existence for more than one year?

A) Proceeds of a share issue made this year.
B) Increase in inventory held between the beginning and end of the year.
C) Decrease in amount owed by trade receivables between the beginning and end of the year.
D) Accumulated (total) depreciation.