In Determining Net Cash Flow from Operating Activities, a Decrease

Multiple Choice

In determining net cash flow from operating activities, a decrease in accounts payable during a period

A) means that income on an accrual basis is less than income on a cash basis.
B) requires an addition adjustment to net income under the indirect method.
C) requires an increase adjustment to cost of goods sold under the direct method.
D) requires a decrease adjustment to cost of goods sold under the direct method.