Which Combination Is the Appropriate Operation to Perform to the Following

Which combination is the appropriate operation to perform to the following accounts to reconcile net profit with net cash flows from operating activities?

A) $$\begin{array} { | l | l | l | } \hline \text { Decrease in inventories } & \text { Decrease in deferred tax assets } & \text { Increase in accounts receivable } \\\hline \text { add } & \text { subtract } & \text { subtract } \\\hline\end{array}$$
B) $$\begin{array} { | l | l | l | } \hline \text { Decrease in inventories } & \text { Decrease in deferred tax assets } & \text { Increase in accounts receivable } \\\hline \text { add } & \text { add } & \text { subtract } \\\hline\end{array}$$
C) $$\begin{array} { | l | l | l | } \hline \text { Decrease in inventories } & \text { Decrease in deferred tax assets } & \text { Increase in accounts receivable } \\\hline \text { subtract } & \text { subtract } & \text { add } \\\hline\end{array}$$
D) $$\begin{array} { | l | l | l | } \hline \text { Decrease in inventories } & \text { Decrease in deferred tax assets } & \text { Increase in accounts receivable } \\\hline \text { subtract } & \text { add } & \text { subtract } \\\hline\end{array}$$