In computing cash flows from operating activities $($indirect method$),$ normally the increase in account receivable is deducted from net income. In a period accompanied by a business combination, however, any change in accounts receivable must be adjusted for

Multiple choice question.

the acquisition$-$date balance of the subsidiary's accounts receivable.

the end$-$of$-$year balance of the subsidiary's accounts receivable.

pre$-$acquisition subsidiary sales revenue.