2. The income tax payable of Company E were $10,000 and $15,000 for the years ended 2020 and 2019 , respectively. In the preparation of the statement of cash flows using indirect method, what would be the effect of the change in income tax payable and how will it be presented? $10,000 deduction from net income $10,000 addition to net income $5,000 deduction from net income $5,000 addition to net income