Which of the following does not factor in to the calculation of cash flows from operating activities under the indirect method?

Which of the following does not factor in to the calculation of cash flows from operating activities under the indirect method?

A.The proceeds from issuing additional common stock.

B.A gain on the sale of a fixed asset.

C.The amortization expense associated with an intangible asset.

D.The Bad debt expense associated with the allowance for doubtful accounts.

E.A decrease in the current liability income taxes payable.