Which of the following statements regarding the indirect statement of cash flow is true?

		A decrease in accrued wages is considered a source of cash.
		An increase in equity is considered a use of cash.
		An increase in accounts receivables (from year 1 to year 2) is considered a source of cash.
		The investing section contains cash flows from the company's transactions that relate to normal operations.
		None of the other options given are correct.