Which one of the following affects cash during a period?

A) Recording depreciation expense
B) Declaration of a cash dividend
C) Write-off of an uncollectible account receivable
D) Payment of an accounts payable

Depreciation Expense

Depreciation Expense is an accounting method of allocating the cost of a tangible asset over its useful life.

Accounts Payable

Money owed by a business to its suppliers or vendors for goods and services purchased on credit.