Boisclair Corporations accounts receivable decreased $130,000 between the end of 2021 and the end of 2022. If Boisclair uses a worksheet to facilitate the preparation of the statement of cash flows. The entry in the reconciling columns of the worksheet would be

A. Cash (debit column), Accounts Receivable (credit column)

B. Accounts Receivable (debit column) Operating - Decrease in Accounts Receivable (credit column)

C. Accounts Receivable (debit column), Cash (credit column)

D. Operating - Decrease in Accounts Receivable (debit column), Accounts Receivable (credit column)