Question: Other non - cash items adjusted for in the Statement of Cashflow, in order to arrive at cash flows before adjustment for working capital is

Other non-cash items adjusted for in the Statement of Cashflow, in order to arrive at cash flows before adjustment for working capital is
A. Payment of dividend to shareholders
B. Proceed from bank borrowing
C. Profit on disposal of non-current assets
D. Proceed from disposal of non-current assets
Other non-cash items adjusted for in the Statement of Cashflow, in

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