HELP ASAP!!

Using the Exhibit below, assume that the balance of Accounts Payable was $$14,220$ at the beginning of the current year. Furthermore, assume that the balance of Accounts Payable is $$16,200$ at the end of the current year. When preparing the Statement of Cash Flow using the indirect method for the current year, which of the following statements would describe the proper presentation of accounts payable on the Cash flow from operating activities section?

Exhibit from Chapter $14$

Cash Flow from operating activities:

Net Income $($loss$)$

$XXX

Adjustments to reconcile net income $($loss$)$ to net cash to net cash flows from $($used for$)$ operating activities:

Add depreciation of fixed assets

XXX

Add Amortization of intangible assets

XXX

Add losses on disposal of assets

XXX

Deduct gain on disposal of assets

$($XXX$)$

Changes in current operating assets & liabilities:

Increases in $*$noncash current operating assets

$($XXX$)$

Decreases in $**$noncash current operating assets

XXX

Increases in $**$current operating liabilities

XXX

Decreases in $*$current operating liabilities

$($XXX$)$

Net cash flow from $($used for$)$ operating activities

SXXX

$*$SUBTRACT

$**$ADD

Increases in accounts receivable

Decreases in accounts receivable

Increases in inventory

Decreases in inventory

Increases in prepaid expenses

Decreases in prepaid expenses