The draft statement of cash flows of a company have been prepared as follows: Em Profit from operations 22 Depreciation 8 Increase in inventories (4) Decrease in receivables 3 Increase in payables (2) Cash generated from operations 27 Interest paid (2) | cl Tax paid (4) Net cash flow from operating activities 21 Which of the following adjustments need to be made to correct the statement? A. Depreciation should be subtracted, not added. B. The increase in payables should be added, not subtracted. C. The decrease in receivables should be subtracted, not added. D. The increase in inventories should be added, not subtracted