You are working as financial analyst for Saeed Ltd. The company asks you to analyze its cash flow statement. How many of the following items decrease cash flow in the Statement of Cash flows? Increase in accounts receivable Increase in notes payable Depreciation expense Increase in investments Decrease in accounts payable Decrease in prepaid expenses Dividend payment Increase in accrued expenses A) 2 of these items decrease cash flow B) 3 of these items decrease cash flow C) 4 of these items decrease cash flow D) 5 of these items decrease cash flow Select one: 15