If a company uses the indirect method to prepare the statement of cash flows, how can depreciation be presented on the statement of cash flows?

A. Depreciation expense can be added to net income in the financing activities section on the statement of cash flows.

B. Depreciation expense can be subtracted from net income in the operating section on the statement of cash flows.

Depreciation expense can be added to net income in the operating activities section on the statement of cash flows.