Selected data for Kris Corporation's comparative balance sheets for Year 1 and Year 2 are as follows:

					Year 1						Year 2
Assets
Cash			$	100,000				$	(50,000			)
Accounts receivable (net)				50,000					100,000
Inventory				100,000					250,000
Equipment (net)				300,000					350,000
Total assets			$	550,000				$	650,000
Liabilities and Equity
Accounts payable			$	150,000					100,000
Income taxes payable				80,000					30,000
Bonds payable				100,000					80,000
Common stock				100,000					200,000
Retained earnings				120,000					240,000
Total liabilities and Equity			$	550,000				$	650,000

8) Using the indirect method to create the operating activities section of the statement of cash flows, the cash flow from accounts receivable would be recorded as:

A) an increase of $50,000

B) an increase of $150,000

C) a decrease of $50,000

D) a decrease of $150,000