December 31 December 31 2021 2020 Accounts Receivable 5,000 4,000 Inventory 6,500 5,200 Prepaid Insurance 8000 4,400 Accounts Payable-Inventory 8,000 9,000 Accounts Payable -Operating 11,000 13,000 Fees Earned 46,000 Cost of Goods Sold 13,000 Insurance Expense 8,000 Operating Expenses 25,000 1. While using the indirect method, how would the change in account receivable inventory be treated? A) It would be added to net income. B) It would be deducted from net income. 2. While using the indirect method, how would the change in accounts payable inventory be treated? A) It would be added to net income. B) It would be deducted from net income