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 $135,000 550,000 820,000 80,000 90,000 15,000 50,000 End of prior year $100,000 Accounts receivable Cost of goods sold Sales revenue Accounts payable* Inventory Salary payable Salary expense Relates solely to the acquisition of in 70,000 100,000 10,000 44,000 ventory What will appear in the operating activities section related to accounts receivable? OA. The increase of $35,000 will be added to net income O B. The increase of $35,000 will be subtracted from net income O C. The increase of $35,000 will be added to sales revenue O D. The increase of $35,000 will be subtracted from sales revenue