During the year, the notes payable account increased from $45,000 to $50,000. How, if at...

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Accounting

During the year, the notes payable account increased from $45,000 to $50,000. How, if at all, is this reflected when computing net income from operations?

a. Not reported in operating section

b. Added in operating activities

c. Subtracted in operating activities

d. Added in cash flows from financing

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