Ending Balance Beginning Balance Cash and cash equivalents...... $62,000 $29,000 Inventory........1 1.121427141 816 $371,000 $345,000 Accounts payable ......... . .FILL $71,000 $73,000 16. Excerpts from Aultman Corporation's comparative balance sheet are shown. Which of the following is the correct treatment within the operating activities section of the statement of cash flows using the indirect method? O A. The change in Inventory is subtracted from net income, the change in Accounts Payable is added to net income. O B. The change in Inventory is added to net income; the change in Accounts Payable is added to net income. O C. The change in Inventory is added to net income, the change in Accounts Payable is subtracted from net income. O D. The change in Inventory is subtracted from net income; the change in Accounts Payable is subtracted from net income