8. Presented below is the operating activities section of the statement of cash flows for Bruin Consulting for the financial year ended 30 June 2014: Cash flows from operating activities Total comprehensive income $120,000 Add: Depreciation expense 10,000 Decrease in accounts receivable 5,000 135,000 Deduct: Decrease in accounts payable 15,000 Net cash inflow from operating activities $120,000 Which method of preparing the operating activities section has Bruin Consulting used? a. The direct method b. The indirect method C. Neither method (1. Cannot be determined without further information