Shell, Inc. uses the indirect method to prepare the statement of cash flows. Refer to the following section of the comparative balance sheet: Shell, Inc. Comparative Balance Sheet December 31, 2018 and 2017 Increase/(Decrease) $17,000 (23,000) 57,000 $51,000 2018 2017 Cash $42,000 32,000 180,000 $254,000 $25,000 55,000 123.000 $203,000 Accounts Receivable Merchandise Inventory Total Assets The change in Accounts Receivable is shown as a negative cash flow in the adjustments to net income True False