The draft statement of cash flows of a company have been prepared as follows: m Profit from operations 63 Depreciation 11 Decrease in inventories (7) Increase in receivables (4) Decrease in payables (5) Cash generated from operations 58 Interest paid (3) Tax paid (12) Net cash flow from operating activities 43 Which of the following adjustments need to be made to correct the statement? O A. Depreciation should be subtracted, not added. O B. The decrease in payables should be added, not subtracted. O C. The decrease in inventories should be added, not subtracted. OD. The increase in receivables should be added, not subtracted