Under the indirect method of preparing the statement of cash fows, an increase in accounts receivable is: a. Deducted from net sales. b. None of the listed answers. c. Added to net sales. d. Added to net income. Under the indirect method of preparing the statement of cash fows, an increase in accounts receivable is: a. Deducted from net sales. b. None of the listed answers. c. Added to net sales. d. Added to net income