Sheridan, Inc. had a $$2800$ decrease in accounts receivable during the year. Which of the following will appear on the statement of cash flows prepared using the indirect method?

Deduct $$2800$ from net income in order to arrive at net cash provided by operating activities.

Add $$2800$ to net income in order to arrive at net cash provided by operating activities.

Do not include the $$2800$ in the statement of cash flows but show it in an accompanying schedule of non$-$cash transactions.

Deduct $$2800$ to arrive at net cash flows from investing activities.