During 2023, Wildhorse Corp., which uses the allowance method of accounting for expected credit losses, recorded loss on impairment of accounts receivable of $26600. As well, the corporation wrote off uncollectible accounts receivable of $11200. As a result of these transactions, its cash flows from operating activities would be calculated (indirect method) by adjusting net income with a $37800 decrease. $26600 increase. $15400 increase. $11200 increase