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, 2019 and 2018 2019 2018 Increase/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? Select one: A negative cash flow under the investing activities section B. positive cash flow under the financing activities section C. subtraction from net income under the operating activities section D. addition to net income under the operating activities section Nature Metals Company uses the direct method to prepare its statement of cash flows. Use the following information reported for the year 2018 to compute the cash paid to suppliers for operating expenses. Operating expenses, $30,000 Accrued Liabilities, beginning balance, $3500 Accrued Liabilities, ending balance, $5600 Select one: A $27,900 8. $35,600 C. $33,500 D. $32,100