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, increased by 30,000, so an adjustment of negative 30,000 should be made to net income. Wages Payable, an operating liability, increased by 20,000, so an adjustment of positive 20,000 should be made to net income. The net of the two adjustments is a negative 10,000.