If operating cash flows are calculated using the indirect method, which of the choices below correctly states the direction of adjustments to convert net income into net cash provided by or used in operations? 
Definitions:
Opportunity Cost
The cost of forgoing the next best alternative when making a decision or choosing between options.
Comparative Advantage
The ability of an individual, firm, or country to produce a certain good or service at a lower opportunity cost than others.
Trade Deficit
The economic condition that arises when a country imports more goods and services than it exports.
Unfair Trade Practices
Business activities deemed unjust, deceptive, or fraudulent that can affect fair competition in the market.
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