During the current year, Pharoah Industries sold a delivery truck with a book value of $6700 for $16700, declared and paid cash dividends of $7700 and borrowed $41800 from First National Bank. Pharoah's net cash flows provided by financing activities is $34100. $16700. $44100. $49500. Which of the following items would be added to net income when using the indirect method of calculating cash flows provided by operating activities? An increase in Long-term Debt. A decrease in Accounts Receivable. An increase in Accounts Receivable. A decrease in Accounts Payable