Correct answer. A negative (positive) adjustment to Net Income should be made for increases (decreases) in operating assets and decreases (increases) in operating liabilities. Accounts Receivable, an operating asset, decreased by 30,000, so an adjustment of positive 30,000 should be made to net income. Wages Payable, an operating liability, decreased by 20,000, so an adjustment of negative 20,000 should be made to net income. The net of the two adjustments is a positive 10,000.