QUESTION 22 e following information is from the comparative Balance Sheets for the Smith Company: 2019 2018 ccounts Receivable $ 90,000 $ 85,000 How would this information be included in the Cash Flow Statement? a. Operating Activities, add $ 5,000 b. Operating Activities, subtract $5,000 c. Operating Activites, add $ 90,000 d. Not included on the Cash Flow Statement