A draft Statement of Cash Flows contains the following calculation of net cash inflow from operating activities: $m Operating profit 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 of the following corrections need to be made to the calculation? 1. Depreciation should be deducted, not added. 2. Decrease in inventories should be added, not deducted. 3. Decrease in receivables should be deducted, not added. 4. Decrease in payables should be deducted, not added.