35. Refer to Alpha's cash T-Account for 2019 shown below. 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. Subtract 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 pavable of $70 million