Accounts payable were $140,000 at 12-31-20 and $170,000 at 12-31-19. This would be shown in the operating activities section of the cash flow statement as:

Group of answer choices

a decrease in accounts payable and shown as a positive number.

an increase in accounts payable and shown as a positive number.

a decrease in accounts payable and shown as a negative number.

an increase in accounts payable and shown as a negative number.