In Arriving at Cash from Operating Activities,subtracting a Decrease in Salaries

Multiple Choice

In arriving at cash from operating activities,subtracting a decrease in Salaries and Wages Payable from net income includes the cash effects of transactions that:

A) increased cash,but did not affect net income.
B) increased cash and increased net income.
C) decreased cash,but did not affect net income.
D) decreased cash and decreased net income.