Accounts Payable at January 1, 2020 were $347,000. Accounts Payable at December 31, 2020 were $382,000. How would this change in Accounts Payable be shown on the Statement of Cash Flows? A. Operating Activity; Increase in Accounts Payable ($35,000) OB. Operating Activity; Increase in Accounts Payable $35,000 C. Operating Activity; Decrease in Accounts Payable ($35,000) D. Investing Activity; Decrease in Accunts Payable ($35,000)