Georgia Corp. uses the indirect method to prepare the statement of cash flows. Refer to the following section of the comparative balance sheet Georgia Corp Comparative Balance Sheet December 31, 2019 and 2018 2019 2018 Increase/(Decrease) Cash Accounts Receivable Merchandise Inventory Total Assets $45,000 48,000 $27,000 45,000 180.000 132.000 $273,000 $204,000 $18,000 3,000 48.000 $69,000 How will the change in Accounts Receivable be shown on the statement of cash flows? 0 A. addition to net income under the operating activities section O B. positive cash flow under the financing activities section C. negative cash flow under the investing activities section O D. subtraction from net income under the operating activities