Net income does not appear in the numerator of the .a return on assets. .b assets turnover . income margin .d return on equity. $ 10,000 increase in unearned revenues shown in the statement of cash flows using the indirect method as .a $10,000 inflow in the operating activities .b $10,000 outflow in the operating activities .C it has no effect .d O $10,000 outflow in the investing activities