The following items were reported on the balance sheets and income statement for the Flying Mullet Company: Accounts receivable, December 31, 2015 $85,000 Accounts receivable, December 31, 2016 98,000 Sales - 2016 750,000 How would the change in accounts receivable be reported in the operating activities section of the statement of cash flows under the indirect method?

As an addition to sales

As a deduction from sales

As an addition to net income

As a deduction from net income