Based on the following information for Star Inc., what are the total net adjustments that the company would make to net income in order to derive operating cash flow?

Year Ended

Income statement item

12/31/2010

Net income

$20 million

Depreciation

$2 million

Balance sheet item

12/31/2009

12/31/2010

Change

Accounts receivabk

$25 million

$22 million

($3 million)

Inventory

$10 million

$14 million

$4 million

Accounts payable

$8 million

$13 million

$5 million

A. Add $2 million

B. Add $6 million

C. Subtract $6 million