Listed Below Are Reporting Classifications for a Statement of Cash

Multiple Choice

Listed below are reporting classifications for a statement of cash flows using the indirect method for reporting operating cash flows. Match the reporting classifications with the transactions described below.
-Operating activity, negative adjustment to net income

A) Issuance of bonds at a discount for cash.
B) Depreciation expense.
C) Acquisition of a building for cash.
D) Payment of semi-annual interest on bonds payable.
E) Decrease in accounts payable.