In indirect format, why is an increase in accounts receivable subtracted from net income in computing cash

Question:

In indirect format, why is an increase in subtracted from net income in computing cash flow from operations?

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...