When preparing the statement of cash flows using the indirect method for determining net cash flows from operating activities, depreciation is added to net income because:

	a.	It was deducted as an expense on the income statement and affects the amount of cash.
		b. It is a significant portion of the year's expenses.
c.		It represents a source or inflow of cash.
d.		It was deducted as an expense on the income statement, but does not require cash.