Select the item that matches with the description.

$\backslash$table$[[,$Descriptions,$],[$a$.,\backslash$table$[[$Begins with net income and then lists adjustments to net income in order to$],[$arrive at operating cash flows.$]],$Terms$],[$b$.,$Item included in net income, but excluded from net operating cash flows.,$],[$c$.,$Net cash flows from operating activities divided by average total assets.,$],[$d$.,$Cash transactions involving lenders and investors.,$],[$e$.,$Cash transactions involving net income.,$],[$f$.,$Cash transactions for the purchase and sale of long$-$term assets.,$],[$g$.,$Purchase of long$-$term assets by issuing stock to seller.,$],[$h$.,\backslash$table$[[$Shows the cash inflows and outflows from operations such as cash received$],[$from customers and cash paid for inventory, salaries, rent, interest, and taxes.$]],]]$

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