On January 1, 2020, the balance in Tim Company's "Accounts Payable" account was $22,000. At the December 31 year end, the balance was $30,000. In Tim's Cash Flow Statement for the year ended 12/31/2020, the $8,000 net increase will be A Subtracted from Net Income in determining net cash provided by operating activities B Reported as a cash outflow from financing activities C Reported as a cash inflow from investing activities D Added to Net Income in determining net cash provided by operating activities