A company has accounts payable of $$315,000$ at the beginning of the year and $$618,000$ at the end of the year. Which of the following best describes the adjustment for accounts payable

that would appear in the indirect statement of cash flows?

a$.$ The adjustment would be for $$(303,000),$ indicating a source of cash.

b$.$ The adjustment would be for $$303,000,$ indicating a use of cash.

c$.$ The adjustment would be for $$(303,000),$ indicating a use of cash.

d$.$ The adjustment would be for $$303,000,$ indicating a source of cash.