In a statement of cash flows, which of the following would be added to the business’s profit when using the indirect method to calculate the net cash from operating activities?

(i) Decrease in inventory

(ii) Increase in trade receivables

(iii) Profit on disposal of non-current assets

(iv) Increase in trade payables

(A) (i) and (ii)

(B) (ii) and (iii)

(C) (iii) and (iv)

(D) (i) and (iv)