The following items were reported on the balance sheets and income statement for Bezos Corp.:

Accounts payable, December 31, 2017 $ 42,000

Accounts payable, December 31, 2018 48,000

Operating expenses 286,000

How would the change in accounts payable be reported in the Operating Activities section of the statement of cash flows under the indirect method?

a. As an addition to net income

b. As an addition to operating expenses

c. As a deduction from net income

d. As a deduction from operating expenses