Cigna Corporation's 2018 Net Income Is Smaller Than Net Cash

Multiple Choice

Cigna Corporation's 2018 net income is smaller than net cash flow from operating activities.Which of the following would not be an explanation of why net income is smaller than net cash flow from operating activities?

A) Cigna paid dividends to shareholders during 2018.
B) Cigna's accounts payable increased during 2018.
C) Cigna recognized depreciation expense in 2018.
D) Cigna sold equipment at a loss in 2018.