If a Company Uses the Indirect Method to Prepare the Statement

If a company uses the indirect method to prepare the statement of cash flows, which of the following items would be added to net income in determining the net cash flow from operating activities?

A) An increase in inventory would be added to net income.
B) A decrease in accounts receivable would be added to net income.
C) A decrease in accounts payable would be added to net income.
D) An increase in preferred dividends payable would be added to net income.