Select the item that matches with the description.

$\backslash$table$[[$Descriptions$,$Terms$],[\backslash$table$[[$a$.$ Begins with net income and then lists adjustments to net income in order to arrive$],[$at operating cash flows.$]],],[$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.,$],[\backslash$table$[[$h$.$ Shows the cash inflows and outflows from operations such as cash received from$],[$customers and cash paid for inventory, salaries, rent, interest, and taxes.$]],]]$