If accounts receivable increases from the prior year, then: a. accounts receivable is not used in preparing the cash flows from operating activities, b.it must mean the company is collecting cash from AR on a timely basis. c. the difference is subtracted when preparing the cash flows from operating activities. d. the difference is added when preparing the cash flows from operating activities, QUESTION 4 Investing activities include issuances of common stock, True False QUESTION 5 The statement of cash flows is prepared on the accrual basis of accounting, True False