Compared to cash basis net income for the current year, an entity's accrual basis net income increased when it A. declared a cash dividend in the prior year that it paid in the current year B. wrote...

Compared to cash basis net income for the current year, an entity's
accrual basis net income increased when it

A. declared a cash dividend in the prior year that it paid in the current year

B. wrote off more accounts receivable than it reported as uncollectible accounts expense in the current year

C. had lower accrued expenses at the end of the current year than at the beginning of year

D. sold used equipment for cash at a gain in the current year