Entity L reported net income of $215,000 for the current year and uses the indirect method to report operating activities cash flow. Accounts Receivable decreased by $13,000 during the year. Choose the appropriate category on the statement of cash flows to report the decrease 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