1. Refer to Alpha's cash T-Account for 2019 shown below Alpha Industries T-Account December 31, 2019 Amounts in millions ($) Cash Balance January 1, 2019 725 Collection from Customers 200 150 Payments to suppliers Common Stock Issued 80 100 Salaries Paid Long-term Bond Issued 200 100 Payment of rent and utilities Sale of land 150 50 Dividends Paid 40 Payment of Loan Principal 300 Purchase of new machine Balance December 31, 2019 615 Alpha recorded rent and utility expense in 2019 of $70 million. Which one of the following line items would be included in the operating section of Alpha's 2019 indirect method statement of cash flows? Add increase in rent and utilities payable of $30 million ubtract increase in rent and utilities payable of $30 million Add increase in rent and utilities payable of $70 million Subtract increase in rent and utilities payable of $70 million