Which of the following statements is correct?

An increase in wages payable is deducted from wages expense to convert wages expense to cash paid to employees.

A decrease in prepaid insurance is added to insurance expense to convert insurance expense to cash paid for insurance.

An increase in accounts receivable is added to sales to convert sales to cash received from customers.

A decrease in accumulated depreciation is added to depreciation expense to convert depreciation expense to cash paid for depreciation.