A company uses the indirect method to prepare the statement of cash flows. it presents the following data on its financial statements End of prior year $100,000 End of this year $115,000 560,000 830,000 75,000 86,000 18,000 49,000 Accounts receivable Cost of goods sold Sales revenue Accounts payable Inventory Salary payable Salary expense Relates solely to the acquisition of inventory 67,000 05,000 7,000 45,000 What will appear in the operating activities section related to salary payable O A. The increase of $11,000 will be added to cost of goods sold O B. The increase of $11,000 will be added to net income. C. The increase of $11,000 will be subtracted from net income O D. The increase of $11,000 will be subtracted from cost of goods sold