In Determining Net Cash Flows from Operating Activities, a Decrease

In determining net cash flows from operating activities, a decrease in salaries payable during a period

A) means that income on an accrual basis is equal to income on a cash basis.
B) must be added to net income under the indirect method.
C) creates a cash outflow to pay for salaries that were previously accrued.
D) creates a cash inflow from employees.