assume that the direct method is used to prepare from the operating activities section of the statement of cash flows. why is a decrease in accounts receivable added to the sales revenue when commuting cash collected from customers ?

a) there were more cash sales than credit sales during the year

b) There are more collections of accounts receivables and sales on account during the year

c) there are more credit sales than cash sales during the year

d) there are more sales on accounts and collections of accounts receivable during the year