Impact of Transactions Involving Receivables on Statement of Cash Flows From the following list, identify whether the change in the account balance during the year would be added to or deducted from net income when the indirect method is used to determine cash flows from operating activities: Transaction Increase in accounts receivable Decrease in accounts receivable Increase in notes receivable Decrease in notes receivable Impact on Cash Flow Statement Added to net income Deducted from net income No impact on net income