Excerpts from Deblois Corporation's comparative balance sheet appear below:

Ending Balance Beginning Balance

Cash and cash equivalents $ $22,000$ $ $28,000$

Accounts payable $ $18,000$ $ $17,000$

Accrued liabilities $ $34,000$ $ $37,000$

Which of the following is the correct treatment within the operating activities section of the statement of cash flows using the indirect method?

Multiple Choice

A$.$ The change in Accounts Payable is added to net income; The change in Accrued Liabilities is subtracted from net income

b$.$ The change in Accounts Payable is added to net income; The change in Accrued Liabilities is added to net income

c$.$ The change in Accounts Payable is subtracted from net income; The change in Accrued Liabilities is added to net income

d$.$ The change in Accounts Payable is subtracted from net income; The change in Accrued Liabilities is subtracted from net income