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Virginia Company uses the indirect method to prepare the Statement of Cash Flows. Refer to the following section of the comparative Balance Sheet: Virginia Company

Virginia Company uses the indirect method to prepare the Statement of Cash Flows. Refer to the following section of the comparative Balance Sheet: Virginia Company Comparative Balance Sheet December 31, 2025 and 2024 Increase/ 2025 2024 (Decrease) Accounts Payable $4,000 $6,000 $(2,000) Accrued Liabilities 2,000 1,000 1,000 Long-term Notes Payable 84,000 90,000 (6,000) Total Liabilities $90,000 $97,000 $(7,000) How will the change in Accounts Payable be shown on the Statement of Cash Flows? O A. as a deduction from Net Income in the operating activities section O B. as a deduction from investing cash flows O C. as an addition to operating cash flows O D. as an addition to Net Income in the operating activities

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