QUESTION 19 When using the indirect method to prepare the operating activities section of the statement of cash flows, how is a decrease in current Habilities handled? O it is subtracted from current assets in the cash flows from financing activities section Dit is added to inventory purchases in the cash flows from Investing activities section. O citis subtracted from net income in the cash flows from operating activities section O d. It is added to net income in the cash flows from operating activities section. QUESTION 20 How is the depreciation of equipment reported in a statement of cash flows that is prepared using the direct method? O a A decrease in cash flows from operating activities. Ob A decrease in cash flows from investing activities. . Not reported d. An increase in cash flows from operating activities