Cramer Corporation formats operating cash flows using the indirect method. How do accounts receivable affect Cramer's cash flows from operating activities for 2018?

A.They don't because accounts receivable result from financing activities.

B.They increase cash provided by operating activities.

C.They decrease cash provided by operating activities.

D. They don't because accounts receivable result from investing activities.

170,000 10,000 + 180,000 Cramer's Income Statement for 2018 Sales revenue $ Gain on sale of equipment Cost of goods sold $ Depreciation Other operating expenses Net income * The book value of equipment sold during 2018 was $22,000. 110,000 7,500 27,000 144,500 $ 35,500 2018 2017 $ Cramer's Comparative Balance Sheets December 31, 2018 and 2017 2018 2017 $ 3,500 $ 2,000 Accounts payable 6,000 11,000 Accrued liabilities 8,000 7,000 Common stock 89,000 71,000 Retained earings $ 106,500 $ 91,000 Cash Accounts receivable Inventory Plant and equipment, net 8,000 1,000 7,000 $ 9,000 20,000 70,500 10,000 72,000 $ 106,500 $ 91,000