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? $\begin{array}{lll}&\text { Add to Net Income }&\text { Deduct from Net Income }\\a.\text { Accounts Receivable } & \text { decrease } & \text { increase } \\b.\text { Prepaid Expenses } & \text { increase } & \text { decrease } \\c.\text { Inventory } & \text { decrease } & \text { increase } \\d.\text { Accounts Pavable } & \text { increase } & \text { decrease }\end{array}$