The following table shows the account ending balances for accounts receivable. Based on the change in the accounts receivable balance, how would this change impact the current year cash flow? Account Title Year 1 - Current Year Year 2 - Prior Year Accounts Receivable $15,000 $10,000 $5,000 decrease to investing cash flows $5,000 increase to operating cash flows $5,000 increase to investing cash flows $5,000 decrease to financing cash flows $5,000 decrease to operating cash flows $5,000 increase to financing cash flows