Connecticut, Inc. uses the indirect method to prepare its statement of cash flows. Refer to the following portion of the comparative balance sheet Connecticut, Inc Comparative Balance Sheet December 31, 2025 and 2024 2025 2024 Increase/Decrease) Cash $20,000 $18,000 $2,000 Accounts Receivable 30,000 38,000 (8,000) Merchandise Inventory 55,000 25,000 30,000 Plant and Equipment 129,000 93,000 36,000 Accumulated Depreciation - Plant O A. $(20,000) O B. $(171,000) C. $20,000 OD. $171.000