Which of the following provides an approprlate classification for the items listed for the statement of cash flows for a retailing business? \begin{tabular}{|c|c|c|} \hline Increase in inventories & Decrease in trade creditors & Increase in accrued expenses \\ \hline subtract & add & subtract \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline Increase in inventories & Decrease in trade creditors & Increase in accrued expenses \\ \hline add & subtract & subtract \\ \hline \end{tabular} d. \begin{tabular}{|c|c|c|} \hline Increase in inventories & Decrease in trade creditors & Increase in accrued expenses \\ \hline add & add & subtract \\ \hline \end{tabular}