At the end of 2016, the BCD Company had accounts receivable of $45,000. At the end of 2015, it had accounts receivable of $40,000. How should this difference be recorded?

A. a $5,000 cash outflow on the 2016 Statement of Cash Flows

B. a $5,000 cash inflow on the 2016 Statement of Cash Flows

C. income on the 2016 Income Statement