Impact of Transactions involving Receivables on Statement of Cash Flows From the following list, identity 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 cish plows from operating activities: Transaction Impact on Cash Flow Statement Increase in accounts receivable Deducted from net income Decrease in accounts receivable Added to net income No impact on net income Decrease in notes receivable Added to net Income Increase in notes receivable