When using the indirect method, which of the following items should be added to the amount of net income when determining the amount of net cash flow from operating activities?

The amount of an increase in the balance of a Land account.

The amount of a decrease in the balance of a Prepaid Rent account.

The amount of an increase in the balance of the Accounts Receivable account.

The amount of a decrease in the balance of the other Operating Expenses Payable account.

Shamoo Incorporated presents its statement of cash flows using the indirect method. The following accounts and corresponding balances were drawn from the companys year-end balance sheets:

Account Title	Year 2		Year 1
Accounts receivable	$21,000		$19,000
Accounts payable	12,000		9,000

The Year 2 income statement showed net income of $42,000. Based on this information, the amount of the cash flow from operating activities shown on the Year 2 statement of cash flows is

$41,000.

$42,000.

$43,000.

$44,000.