Which of the following items will be added to the net profit while calculating Cash Flow from operating activities.

A. Increase in Creditors
B. Increase in Patents
C. Decrease in Prepaid expenses
D. Increase in Share capital
E. Increase in Building

Choose the correct answer from the options given below:

A and C only

The correct answer is Option (1) - A and C only.

A. Increase in Creditors- This is an operating activity. Increase in current liability is added.
B. Increase in Patents- This is an investing activity. 
C. Decrease in Prepaid expenses- This is an operating activity. Decrease in current asset is added.
D. Increase in Share capital- This is a financing activity.
E. Increase in Building- This is an investing activity.