The following items were reported on the balance sheets and income statement for Collin Inc.:

Accounts Receivable, December 31, Year 1	$ 85,000
Accounts Receivable, December 31, Year 2	78,000
Sales, Year 2	750,000

How would the change in accounts receivable be reported in the operating activities section of the statement of cash flows using the indirect method?

a.as a deduction from sales

b.as an addition to sales

c.as a deduction from net income

d.as an addition to net income