In determining net cash flow from operating activities adecrease in accounts pay

In determining net cash flow from operating activities adecrease in accounts payable during a periodA.means that income on an accrual basis is less than incomeon a cash basis.B.requires a decrease adjustment to cost of goods sold underthe direct method.C.requires an addition adjustment to net income under theindirect method.D.requires an increase adjustment to cost of goods sold underthe direct method.