Hannah is a finance executive at a large company. she is calculating the operating surplus while preparing a financial statement. what amount should she show? a-profit earned after deducting direct taxes b-dividends distributed to investors c-net income without deducting taxes d-sales earned during the year

C - Net income without deducting taxes

Operating surplus generally refers to earnings from operations less operational expenses. It does not factor in the effect of depreciation, interest or taxes.

Generally, Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA) is considered to the operating surplus. It is a very rough measure of operating cash flows.

Given this definition and the data in the question, net income without deducting taxes seems to be the most appropriate choice.

these are the four factors that influence enterpreneurship development

1. economic development

2. culture

3.technological development

4. education