In Preparing the Statement of Cash Flows by the Indirect

In preparing the statement of cash flows by the indirect method,which of the following is an incorrect statement of one of the general rules to convert net income to a cash-basis equivalent?

A) Increases in current assets are subtracted from net income.
B) Noncash revenue and gains are subtracted from net income.
C) Decreases in current assets are added to net income.
D) Increases in current liabilities are subtracted from net income.