Jacquin Corporation reports its income from investments under the equity method and recognized income of $15,000 from its investment in Trapper Company during the current year. Trapper declared no dividends during the current year. On Jacquin's statement of cash flows the $15,000 would

a. be shown as cash from investing activities.
b. be shown as an addition to net income in the reconciliation of net income to cash from operations.
c. be shown as a deduction from net income in the reconciliation of net income to cash from operations.
d. not be shown.


C

Business

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