A draft statement of cash flows contains the following calculation of cash flows from operating activities: $m Profit before tax 13 Depreciation 2 Decrease in inventories (3) Decrease in trade and other receivables 5 Decrease in trade payables 4 Net cash inflow from operating activities 21 Which TWO of the following corrections need to be made to the calculation? A Depreciation should be deducted, not added. B Decrease in inventories should be added, not deducted. C Decrease in receivables should be deducted, not added. D Decrease in payables should be deducted, not added.