Which of the following would not be needed to determine net cash provided by operating activities?

A) Depreciation expense
B) Change in accounts receivable
C) Payment of cash dividends
D) Change in prepaid expenses

Cash Dividends

Payments made by a company out of its profits to its shareholders in the form of cash.

Accounts Receivable

Money owed to a business by its customers for goods or services delivered but not yet paid.

Depreciation Expense

An accounting method of allocating the cost of a tangible asset over its useful life, reflecting wear and tear, or obsolescence.