Which of the following statements, about the statement of cash flows, is CORRECT?

Depreciation charges are rep$$rted as a use of cash.

An increase in fixed assets is reported as a use of cash under operating activities.

Debt $($principal$)$ repayment is reported as a use of cash under financing activities.

An increase in accounts payable is reported as a use of cash.

A decrease in inventories is reported as a use of cash.