Which manipulation cannot be detected by comparing net income and operating cash flow? (a) R&D capitalization (b) Increasing profit by selling a piece of land (c) Reducing profit by exaggerating...

Which manipulation cannot be detected by comparing net income and operating cash flow? (a) R&D capitalization (b) Increasing profit by selling a piece of land (c) Reducing profit by exaggerating depreciation/ amortization expenses (d) Inflating sales by booking some fake sales (without cash inflows)