The table below is presenting the operating activities section of the statement of cash flows for Romans Storage for the financial year ended 30 June 2019:

Operating activities

Income(Profits) $120,000

Add:Depreciation: $10,000

Decrease in Acc Receivable$5000

=135,000

Decerease in Acc Payable 15,000

Which method of preparing the operating activities section has Bunning Warehouse used?

a) Indirect Method

b) Calculating Method

c) Correcting Method

d) Direct Method