Which of the following is the correct answer? A decrease in the balance of accrued interest receivable during the year would be reported in a statement of cash flows using the indirect method as a(n):

a. addition to net income in arriving at cash flow from operating activities.

b. deduction from net income in arriving at cash flow from operating activities.

c. cash outflow from investing activities.

d. cash inflow from financing activities.

e. none of the above.