K Connecticut, Inc. uses the indirect method to prepare its statement of cash flows. Refer to the following portion of the comparative balance sheet Connecticut, Inc. Comparative Balance Sheet December 31, 2025 and 2024 2025 2024 Increase/(Decrease) Cash $26,000 $22,000 $4,000 Accounts Receivable 31,000 35,000 (4,000) Merchandise Inventory 52,000 25,000 27,000 Plant and Equipment 123,000 92.000 31,000 Accumulated Depreciation-Plant and Equipment (44,000) (42,000) (2.000) Total Assets $188,000 $132,000 $56,000 OA. $(173,000) OB. $173.000 OC. $21,000 OD. $(21,000) amo