ABC Company uses the indirect method to prepare its statement of cash flows. Present below are selected items from its financial statements. 12/31/13 12/31/2012 Accounts receivable $89,000 $56,000 Prepaid insurance $2,800 $4,600 Wages payable $9,500 $12,000 Interest payable $12,000 Sales revenue $860,000 Cost of goods sold $495,000 Wages expense $110,000 Insurance expense $13,200 Interest expense $19,000 Which of the following would be shown in the Operating Activities section related to insurance? A. Cash paid for insurance of $15,000 B. $1,800 would be added to net income C. Cash paid for insurance of $11,400 D. $1,800 would be subtracted from net income