To complete the operating activities section of the statement of cash flows using the indirect method, A. start with net income and adjust for increases or decreases in current assets (other than cash) and current liabilities OB. start with net income and adjust for increases or decreases in current assets (other than cash) and Property, Plant, and Equipment assets O C. start with current assets (other than cash) and adjust for increases or decreases in current and long-term liabilities OD. start with net income and adjust for increases or decreases in current assets (other than cash) and long-term liabilities