The most recent comparative balance sheet of Giacomelli Corporation appears below: Which of the following classifications of changes in balance sheet accounts as sources and uses is correct?

Select one:

a. The change in Accounts Receivable is a source; The change in Inventory is a source

b. The change in Accounts Receivable is a source; The change in Inventory is a use

c. The change in Accounts Receivable is a use; The change in Inventory is a source

d. The change in Accounts Receivable is a use; The change in Inventory is a use