Based on the following information for Star Inc., what are the total net adjustments that the company would make to net income in order to derive operating cash fl ow?

Year Ended Income Statement Item 12/31/2010 Net income $20 million Depreciation $ 2 million Balance Sheet Item 12/31/2009 12/31/2010 Change Accounts receivable $25 million $22 million ($3 million)

Inventory $10 million $14 million $4 million Accounts payable $ 8 million $13 million $5 million A . Add $2 million.

B . Add $6 million.

C . Subtract $6 million.