If an adjustment in the operating activities section of the statement of cash flows is explained by "revenue increased faster than cash receieved during the year," which of the following are true?

A. Accounts receievable increased during the year

B. Unearned reveneues decreased during the year

C. In the operating activities section, accrual net income should be reduced (by the amount of the adjustment)

D. All of the above

E. None of the above