Analysts following Howe Industries discovered that relative to the prior year, the firm's cash provided from operations increased, yet cash, as reported, decreased. Which of the following factors could explain this outcome?
a. The firm reduced or cut its dividend.
b. The company made large investments in fixed assets.
c. The firm sold a division and received cash in exchange.
d. The firm issued new common stock to investors.
e. The firm issued new bonds, long-term debt.

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