When preparing a statement of cash flows using the indirect method, an increase in accounts payable during the period would cause which one of the following adjustments to accrual based NI in determining cash flows from operating activities?

a. subtract the increase in accounts payable from NI

b. add the increase in accounts payable to NI

c. add the increase in accounts payable to the financing activities

d. add the increase in accounts payable to the investing activities