How would an increase in the Prepaid Insurance act of $5,000 over the year be shown on the statement of cash flows prepared under the indirect method?

A)     As an addition of $5, under financing activities

B)     As a deduction of $5, under financing activities

C)     As an addition to net income of $5, in order to arrive at net cash provided by operating activities

D)     As a deduction from net income of $5, in order to arrive at net cash provided by operating activities