PLEASE HELP

Which of the following statements about the Statement of Cash Flows is CORRECT? In the statement of cash flows, an increase in accounts receivable is reported as a use of cash. In the statement of cash flows, an increase in inventories is reported as a source of cash. In the statement of cash flows, depreciation charges are reported as a use of cash. Debt should not be presented in the statement of cash flows, because it is a financing activity, not an operating activity