Which of the following describes the largest driver of the change in noncash operating capital of $53,726 listed in the operating section of the statement of cash flows? (4 points)

Select one:

a. The decrease in deferred income taxes

b. The increase in accounts payable and accrued liabilities

c. The decrease in prepaid expenses

d. The increase in income taxes payable

e. The increase in accounts receivable

f. The decrease in inventories