Select the item that matches with the description Terms . b c a Descriptions Begins with net income and then lists adjustments to net income in order to arrive at operating cash flows Item included in net income, but excluded from net operating cash flows Net cash flows from operating activities divided by average total assets. Cash transactions involving lenders and investors Cash transactions involving net income. Cash-transactions for the purchase and sale of long-term assets Purchase of long-term assets by issuing stock to seller Shows the cash inflows and outflows from operations such as cash received from customers and cash paid for inventory, salaries, rent, interest, and taxes 9 h