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 $27,000 45,000 180,000 132,000 S273,000 $204,000 $18,000 3,000 48,000 $69,000 48,000 How will the change in Accounts Receivable be shown on the statement of cash flows? O A. subtraction from net income under the operating activities section O B. positive cash flow under the financing activities section O C. negative cash flow under the investing activities section 0 D. addition to net income under the operating activities section or