Which of the Following Adjustments to Convert Net Income to Net

Short Answer

Which of the following adjustments to convert net income to net cash provided by operating activities is incorrect? $\begin{array}{lll}&&&&&&&&&&\text { Add to Net Income}&\text { Deduct from Net Income}\\\end{array}$
A) $\begin{array}{lll}\text { Accounts Receivable } && \text {decrease } &&&& \text { increase } \\\end{array}$
B) $\begin{array}{lll}\text { Prepaid Expenses } &&& \text { increase } &&&& \text { decrease } \\\end{array}$
C) $\begin{array}{lll}\text { Inventory } &&&&&& \text { decrease }&&& & \text { increase } \\\end{array}$
D) $\begin{array}{lll}\text { Accounts Payable } &&& \text {increase } &&&& \text { decrease }\end{array}$