How does an increase in accounts receivable during the year affect the cash flow statement (if at

Question:

How does an increase in during the year affect the cash flow statement (if at all)? Why?
Accounts Receivable
Accounts receivables are debts owed to your company, usually from sales on credit. Accounts receivable is business asset, the sum of the money owed to you by customers who haven’t paid.The standard procedure in business-to-business sales is that...