Noncash investing and financing transactions appear as a separate schedule on the statement of cash flows appear in either the investing or financing activities section, but not both are excluded from the statement of cash flows appear in both the Investing and financing activities sections Management would not, use the statement of cash flows to assess the liquidity of the business determine dividend policy evaluate the effects of major policy decisions involving investments and financing determine the financial position of the company If the indirect method is used to prepare a statement of cash flows, which of the following would be added to net income to arrive at net cash flows from operating activities? decrease in accounts payable increase in inventory decrease in prepaid expenses increase in accounts receivable