( of cash flows on both the direct and Each year White Mountain Enterprises (WME) prepares a reconciliation schedule that compares its income statement with its statement ndirect method bases. In its 2018 income statement, WME reported $695,000 for service revenue from membership fees. WME received $681,000 cash in advance from members during 2018. In its reconciliation schedule, WME should: Multiple Choice Show a $14,000 positive adjustment to net income under the indirect method for the incresse in deferred revenue Show a $14,000 negative edjustment to net income under the indirect method for the decrease in deferred revenue Show a $14,000 negative adjustment to net income under the indirect method for the increase in deferred revenue Show a $14,000 positive adjustment to net income under the indirect method for the decrease in deferred revenue