A statement of cash flows prepared in accordance with the indirect method reconciles profit before tax to cash generated from operations. Which of the following lists of items consists only of items that would be ADDED to profit before tax? Odecrease in inventory, depreciation, profit on sales on non-current assets Oincrease in payables, decrease in receivables, profit on sale of non-current Oloss on sale of non-current assets, depreciation, increase in receivables ODecrease in receivables, increase in payables, loss on sale of non-current asset Ne