When preparing a statement of cash flows using the indirect method, each of the following should be classified as an operating cash flow except: Multiple Choice (2 003024 O A decrease in accounts payable. An increase in prepaid expenses O A decrease in accrued expenses payable. An increase in prepaid expenses. A decrease in accrued expenses payable. Proceeds from the disposal of a long-term asset with no gain or loss. An increase in accounts receivable