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?
$\begin{array}{lll}&\text {\quad\quad\quad\quad\quad\quad\quad Add to Net Income }&\text { Deduct from Net Income }\\\end{array}$

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

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

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

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