Excerpts from Neuwirth Corporation's comparative balance sheet appear below:

	Ending Balance			Beginning Balance
Cash and cash equivalents	$	48,000		$	38,000
Accounts receivable	$	35,000		$	39,000
Inventory	$	76,000		$	79,000

Which of the following is the correct treatment within the operating activities section of the statement of cash flows using the indirect method?

Multiple Choice The change in Accounts Receivable is added to net income; The change in Inventory is subtracted from net income The change in Accounts Receivable is subtracted from net income; The change in Inventory is subtracted from net income The change in Accounts Receivable is added to net income; The change in Inventory is added to net income The change in Accounts Receivable is subtracted from net income; The change in Inventory is added to net income