During the last year of operation, account receivable decreased by $20000, account payable decreased by $17000, and inventories increased by $12000. What is the total impact of these changes on the difference between profit and cash flow? A) Cash flow is $9,000 less than profits B) Cash flow is $9,000 more than profits. C) Cash flow is $15,000 less than profits D) Cash flow is $15,000 more than profits