Answer:
Option d: Not recorded in the journal or posted to the ledger
Explanation:
The indirect method of statement of cash flows presentation initially starts with net income or loss and there is always anadditions to or deductions from that amount for the items which are a non-cash revenue and expense items. This usually leads to a cash flow that emanated from operating activities.The method as used for the preparation of the statement of cash flows also can be said to entails detailed analysis of net income along withchanges in balance sheet accounts thereby leading to the amount of cash gotten by operating activities.
