When analyzing items on the comparative statements of financial position, what must be done to convert them to the cash basis?
a. Subtract decreases in non-cash current assets and add decreases in current liabilities.
b. Subtract decreases in non-cash current assets and add increases in current liabilities.
c. Subtract increases in non-cash current assets and add increases in current liabilities.
d. Subtract increases in non-cash current assets and add decreases in current liabilities.