The Following Items Were Reported on the Balance Sheets and Income

Multiple Choice

The following items were reported on the balance sheets and income statement for Bezos Corp.: $\begin{array}{lr}\text { Accounts payable, December } 31,2016 & \$ 4,000 \\\text { Accounts payable, December } 31,2017 & 48,000 \\\text { Operating expenses } & 286,000\end{array}$ How would the change in accounts payable be reported in the operating activities section of the statement of cash flows under the indirect method?

A) As an addition to operating expenses
B) As a deduction from operating expenses
C) As an addition to net income
D) As a deduction from net income