Answer: Accounts payable

**Explanation:** - **Option A (Inventory):** Incorrect. An increase in inventory indicates that purchases from suppliers exceeded the cost of goods sold. This reduces net cash provided by operating activities because cash is used to purchase additional inventory. - **Option B (Accounts payable):** Correct. An increase in accounts payable means that less cash was paid to suppliers than the amount of purchases made. This increases net cash provided by operating activities, as the cash outflow is deferred. - **Option C (Accounts receivable):** Incorrect. An increase in accounts receivable implies that less cash was collected from customers than the revenue recognized. This reduces net cash provided by operating activities, as the cash inflow is delayed. This question aligns with the CFA exam's focus on understanding the indirect method of cash flow statement preparation and the adjustments required to reconcile net income with net cash provided by operating activities.

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