Which of the Following Adjustments to Convert Net Income to Net

Which of the following adjustments to convert net income to net cash provided by operating activities is incorrect? $\quad$ $\quad$ $\quad$ $\quad$ $\quad$$\quad$ $\quad$ $\quad$ Add to Net Income $\quad$ $\quad$ Deduct from Net Income

A) $\begin{array}{llcc} \text {Accounts Receivable}& \text {decrease}&&&&\text {increase}\end{array}$

B) $\begin{array}{llcc} \text {Prepaid Expenses}& &\text {increase}&&&&&\text {decrease}\end{array}$

C) $\begin{array}{llcc} \text {Inventory }&&&&& &\text {decrease}&&&&\text {increase}\end{array}$

D) $\begin{array}{llcc} \text {Accounts Payable }&&& \text {increase}&&&\text {decrease}\end{array}$