In a Statement of Cash Flows Using the Indirect Method,an

Multiple Choice

In a statement of cash flows using the indirect method,an increase in available-for-sale securities not due to an increase in their fair value should be reported as:

A) A deduction from net income in determining cash flows from operating activities.
B) An addition to net income in determining cash flows from operating activities.
C) A net cash outflow from investing activity.
D) A net cash inflow from investing activity.