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