In Converting Net Income to Net Cash Provided by Operating

In converting net income to net cash provided by operating activities using the indirect method:

A) decreases in accounts receivable and increases in prepaid expenses are added.
B) decreases in inventory and increases in accrued liabilities are added.
C) decreases in accounts payable and decreases in inventory are deducted.
D) increases in accounts receivable and increases in accrued liabilities are deducted.