Last year, a company had an accounts receivable balance of $20,000. This year, the companys accounts receivable balance dropped to $15,000. If the firm is using the indirect method to calculate its net cash flow from operating activities, then it should record the effect of this change by ________ its net income amount.

A) adding $5,000 to

B) subtracting $5,000 from

C) adding $15,000 to

D) subtracting $15,000 from