Entity L reported net income of $150,000 for the current year and uses the indirect method to report operating activities cash flow. Accounts Receivable increased by $21,000 during the year. Choose the appropriate category on the statement of cash flows to report the increase in Accounts Receivable.

		Cash Flows From Operating Activities-Add to Net Income
		Cash Flows From Operating Activities-Deduct from Net Income
		Cash Flows From Investing Activities
		Cash Flows From Financing Activities
		Non-cash