Which statement regarding the statement of cash flows is true?
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In the statement of cash flows, depreciation charges are subtracted from net income in operating activities.
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In the statement of cash flows, an increase in inventories is added to net income in operating activities.
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In the statement of cash flows, an increase in accounts receivable is added to net income in operating activities.
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In the statement of cash flows, an increase in accounts payable is added to net income in operating activities.