Question: It is essential for a small business owner to know how much cash is being generated in the ordinary day-to-day operations. Measuring a firm's cash flows from operations requires all of the following steps EXCEPT for which one? a. start with net profits and subtract depreciation expense b. subtract (add) any increase (decrease) in accounts payable c. start with net profits and add back depreciation expense d. subtract (add) any increase (decrease) in accounts receivable