You are reviewing a company's balance for the years ended December 31, 2019 and 2020. You note that accounts receivabe (AR) has increased from 2019 to 2020 and accounts payable (AP) also increased from 2019 to 2020. Would these changes be considered a source or use of cash? AR change a source and AP change a use O AR change a use and AP change a use O AR change a source and AP change a source O AR change is a use and AP change is a source