Which of the following statements is true regarding the operating activities section of the statement of cash flows? O When using the indirect method, the adjustment for depreciation expense equals the sum of the debits to the Accumulated Depreciation account. O When using the direct method, a decrease in the Prepaid Auto Insurance Expense account is added to operating expenses to compute cash paid for operating expenses. When using the direct method, an increase in the Accounts Receivable account is added to sales revenue to compute cash collected from customers. O When using the indirect method, an increase in the Property, Plant and Equipment account is subtracted from net income. O When using the indirect method, a loss on the sale of old Property, Plant, and Equipment is added to net income.