ABC Company uses the direct method to prepare its statement of cash flows. Presented below are selected items from its financial statements. Accounts receivable Prepaid insurance Wages payable Interest payable Sales revenue Cost of goods sold Wages expense Insurance expense Interest expense 12/31/Yr 3 $89,000 $2,800 $9,500 $12,000 $860,000 $495,000 $110,000 $13,200 $19,000 O Cash collected from customers of $893,000 O $33,000 would be added to net income Which of the following would be shown in the Operating Activities section related to sales/accounts receivable? O $33,000 would be subtracted from net income 12/31/Yr 2 O Cash collected from customers of $827,000 $56,000 $4,600 $12,000 $8,900