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Which of the following statements is CORRECT?a. In the statement of cash flows, depreciation charges are reported as a use of cash.b. In the statement of cash flows, a decrease in accounts receivable is reported as a use of cash.c. In the statement of cash flows, a decrease in inventories is reported as a use of cash.d. In the statement of cash flows, a decrease in accounts payable is reported as a use of cash.e. All of the above answers are correct.

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