In its 2011 income statement, WME reported $440,000 for the cost of goods sold. WME paid inventory suppliers $380,000 in 2011, and its inventory balance decreased by $41,000 during the year. In its reconciliation schedule, WME should show a A. $19,000 positive adjustment to net income under the indirect method for the decrease in accounts payable. B. $19,000 negative adjustment to net income under the indirect method for the decrease in accounts payable. C. $19,000 negative adjustment to net income under the indirect method for the increase in accounts payable. D. $19,000 positive adjustment to net income under the indirect method for the increase in accounts payable.