For Which of the Following Would Net Income on the Accrual

Multiple Choice

For which of the following would net income on the accrual basis be different (either higher or lower) from "cash provided by operating activities" on the statement of cash flows?

A) Recognized depreciation expense on equipment.
B) Incurred operating expenses on account.
C) Paid interest that was accrued in a prior year.
D) All of these answer choices would affect the income statement in a different period from the statement of cash flows.