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If the accounts receivable balance at the beginning of the year is $10,000 and it grows to $15,000 by the end of the year, is

If the accounts receivable balance at the beginning of the year is $10,000 and it grows to $15,000 by the end of the year, is this increase of $5,000 in accounts receivable (added to or subtracted from) net income when calculating the cash flow from operations? Why?

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