Part of a company's draft stat

Part of a company's draft statement of cash flows is shown below: $!000 Net profit before tax 8,640 Depreciation charges (2,160) Proceeds of sale of non-current assets 360 Increase in inventory (330) Increase in accounts payable 440 The following criticisms of the above extract have been made: 1 Depreciation charges should have been added, not deducted. 2 Increase in inventory should have been added, not deducted. 3 Increase in accounts payable should have been deducted, not added. 4 Proceeds of sale of non-current assets should not appear in this part of the statement of cash flows. Which of these criticisms are valid?
A、2 and 3 only
B、1 and 4 only
C、1 and 3 only
D、2 and 4 only