For a firm using the indirect method, which of the following statements does NOT correctly describe and adjustment to net income when determining cash flows from operating activities?

a. An increase in wages payable will be added to net income.

b. A decrease in accrued interest payable will be deducted from net income.

c. Amortization of bond discount will be added to net income.

d. Patent amortization expense will be deducted from net income.