Exhibit 12-4 Manning Company uses the indirect method to prepare the statement of cash flows. The following amounts are shown in its financial statements for December 31, 2021 and December 31, 2020. December 31, 2021 December 31, 2020 Accounts receivable $ 663,000 Cost of goods sold $1,800,000 $600.000 Sales revenue $2,400,000 Accounts payable $ 255,000 $195,000 $ 270,000 $375,000 Inventory Salaries payable $ 45,000 $ 30,000 Salaries expense $ 165,000 $144,000 Refer to Exhibit 12-4. How will the change in accounts receivable be reported in the operating activities section of the statement of cash flows?