How will the change in accounts receivable be reported in the operating activities section of the statement of cash flows? Manning Company uses the indirect method to prepare the statement of cash flows. The following amounts are shown in its December 31, 2013, financial statements

. December 31, 2013 December 31, 2012

Accounts receivable Dec 2013---$663,000 dec 2012-$600,000

Cost of goods sold dec 2012 $1,800,000

Sales revenue dec 2012-- $2,400,000

Accounts payable dec 2013 $255,000 dec 2012 $195,000

Inventory dec 2013 $270,000 dec 2012--$375,000

Salaries payable dec 2013 $45,000 dec 2012 $30,000

Salaries expense dec 2013 $165,000 dec 2012 $144,000

a-The increase of $63,000 will be subtracted from net income.

b-The increase of $63,000 will be subtracted from sales revenue.

c-The increase of $63,000 will be added to net income.

d-The increase of $63,000 will be added to sales revenue.

e-None of the answer choices is correct.