During 2021, Coronado Industries, which uses the allowance method of accounting for doubtful accounts, recorded bad debt expense of $46000 and in addition it wrote off, as uncollectible, accounts receivable of $10600. As a result of these transactions, net cash flows from operating activities would be calculated (indirect method) by adjusting net income with a

$46000 increase.

$10600 increase.

$35400 increase.

$35400 decrease.