Which of the following statements best describes the reason depreciation expense is added to net income when preparing the statement of cash flows? O Depreciation Expense originally reduced net income, but the expense does not involve paying cash O Depreciation Expense orginally reduced net income, but it is not classified as an operating activity O Depreciation Expense originally reduced net income, but it actually represents a cash intlow for the company O Depreciation Expense is not included in net income, so its cash effect must be accounted for separately