Georgia Corp. uses the indirect method to prepare the statement of cash flows. Refer to the following section of the comparative balance sheet: Georgia Corp. Comparative Balance Sheet December 31, 2025 and 2024 Increase/ 2025 2024 (Decrease) Cash $45,000 $27,000 $18,000 Accounts Receivable 48.000 45,000 3,000 Merchandise Inventory 180,000 132.000 48,000 Total Assets $273,000 $204,000 $69.000 How will the change in Accounts Receivable be shown on the statement of cash flows? O A. negative cash flow under the investing activities section O B. positive cash flow under the financing activities section O C. addition to net income under the operating activities section OD. subtraction from net income under the operating activities section Bachman, Inc. plans to develop a shopping center. In the first quarter, the following amounts were incurred: Acquisition of land $ 16,000 Surveys and legal fees 800 Land clearing 800 Fencing 7,000 Install lighting and signage 1,660 What amount should be recorded as the cost of the land in the corporation's books? HER O A. $24,600 O B. $17,600 O C. $19,260 O D. $23,800