A company uses the indirect method to prepare the statement of cash flows. It presents the following data on its financial statements: End of this year End of prior year Accounts receivable $135,000 $98,000 Cost of goods sold 560,000 Sales revenue 830,000 Accounts payable* 75,000 67,000 Inventory 86,000 105,000 Salary payable 13,000 10,000 Salary expense 49,000 45,000 *Relates solely to the acquisition of inventory What will appear in the operating activities section related to accounts receivable? O A. The increase of $37,000 will be subtracted from sales revenue. O B. The increase of $37,000 will be subtracted from net income. OC. The increase of $37,000 will be added to net income. OD. The increase of $37,000 will be added to sales revenue