Answer:
d. In the statement of cash flows, a decrease in accounts payable is subtracted from net income in the operating activities section.
Explanation:
The depreciation is a non-cash expense so it would be added back to the operating activities. The dividend is shown in the financing activity in a negative sign. The decrease in the current asset would be added to the operating activities and vice versa
And, the decrease in current liabilities would be deducted to the operating activities
Therefore the option d is correct