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Analysts who follow Sierra Nevada Inc. recently noted that, relative to the previous year, the company’s operating net cash flow increased, yet cash as reported on the balance sheet declined. Which of the following factors could explain this situation?a. The company sold a division and received cash in return.b. The company cut its dividend.c. The company made a large investment in a new plant.d. The company issued new long-term debt.e. The company issued new common stock.

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