When calculating its net cash flows from operations for the 2021 fiscal year, a firm made adjustments for amortization of a bond discount, a loss on the sale of plant assets, an increase in deferred income tax liability, and an increase in receivables. The cumulative effect of these four adjustments was a $47,600 increase in net cash flows from operations. If the bond discount adjustment was $25,800, the loss on sale adjustment was $35,200, and the deferred income tax liability adjustment was $21,000, then the firms receivables must have increased by

A)$17,200.

B) $7,600.

c) $34,400.

D) $36,000.