The shortcut for determining how to convert from accrual to cash when creating a statement of cash flows is similar to which other shortcut we used this semester?

a. The shortcut for determining the conversion from GAAP to tax line items.
b. The shortcut for determining the conversion from Contract Liability to Sales Revenue.
c. The shortcut for determining the conversion of corridor smoothing to pension expense.
d. The shortcut for determining the conversion from LIFO to FIFO Retail Inventory Method.