From the following list, identify whether the change in the account balance during the year is added

Question:

From the following list, identify whether the change in the account balance during the year is added to (A) or deducted from (D) net income when the indirect method is used to determine cash flows from operating activities.
_________ Increase in accounts payable
_________ Decrease in accounts payable
_________ Increase in inventories
_________ Decrease in inventories