When the indirect method is used to prepare the statement of cash flows, what is the starting point of the operating activities section?

		Net income as reported on the income statement
		Total assets as reported on the balance sheet
		Sales as reported on the income statement
		Cash collections from customers

When using the indirect method to complete the cash flows from operating activities section, what is the proper treatment of depreciation expense?

		Subtract depreciation expense from net income.
		Add depreciation expense to net income.
		Disregard depreciation expense because it relates to an investing activity.
		Disregard depreciation expense because it is a non-cash expense.