When Preparing the Statement of Cash Flows Under the Direct

When preparing the statement of cash flows under the direct method,all of the following would be an inappropriate procedure except

A) add depreciation expense to net income under the operating activities.
B) subtract depreciation expense from net income under the operating activities.
C) add depreciation expense to net income under the financing activities.
D) subtract depreciation expense from net income under the financing activities.
E) ignore depreciation expense.