For the second question im confused on A or D can i get help please

The investing activities section of the statement of cash flows reports cash receipts and payments that increase or decrease long-term labiles O True O False Colorado Company uses the indirect method to prepare the statement of cash flows. Refer to the following section of the comparative balance sheet Colorado Company Comparative Balance Sheet December 31, 2019 and 2018 Accounts Payable Acorued Liabilities Long-term Notes Payable 2019 $4,000 2,000 84.000 $90,000 2018 $6,000 1,000 90.000 $97,000 Increase/(Decrease) $(2,000) 1,000 (6.000) S(7,000) Total Liabilities How will the change in Accrued Liabilties be shown on the statement of cash flows? A. as a deduction from Net Income B. as a deduction from operating cash flows C. as an addition to investing cash flows O D. as an addition to Net Income