SRJ Corporation Entered into the Following Transactions: • the Accrual

SRJ Corporation entered into the following transactions: • The accrual of interest expense on a six-month note payable.
• Collected cash for services to be provided within the next six months.
• The reclassification of short-term debt to long-term debt.
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Which of the following statements is correct with respect to determining the net cash flow from operating activities on a statement of cash flows?

A) The increase in interest payable for the accrual of interest expense is added to net income.
B) Collecting cash for services to be provided in the future is subtracted from net income.
C) The reclassification of short-term debt to long-term debt is subtracted from net income.
D) Collecting cash for services to be provided in the future does not require an adjustment to net income.