This year's balance sheet shows the Accounts Payable amount of $40,000. The balance sheet of the last year shows its Accounts Payable amount of $25,000. Comparing these two amounts, you need to determine the impact on your cash flows of these operating activities. Which one of the following describes it most appropriately? The difference of A/P must have increased the cash flows by $15,000. The difference of A/P must have decreased the cash flows by $15,000. Since Cash Account is also available in the Balance Sheets, there is no need to verify the impact of this difference. Since Account Payable is an unpaid part of expenses, the income statement already has recorded this. There is no need to record or to analyze this