On January 1, 2020, the balance in Todd Co's "Prepaid Insurance" account was $3,600. At the December 31 year end, the balance was $1,200. In Todd's Cash Flow Statement for the year ended 12/31/2020, the net $2,400 net decrease will be A Subtracted from Net Income in determining net cash provided by operating activities B Reported as a cash inflow from financing activities C Reported as a cash outflow from financing activities D Added to Net Income in determining net cash provided by operating activities