Salem, Inc. uses the indirect method to prepare its statement of cash flows.Salem's Accumulated Depreciationminus

Trucks account increased during the period. Salem did not purchase or sell equipment during the period. The increase in Accumulated Depreciationminus

Trucks is:

A.

shown as a cash outflow on the financing activities section.

B.

subtracted from net income to determine net cash provided by operating activities.

C.

added to net income to determine net cash provided by operating activities.

D.

shown as a cash outflow on the investing activities section.