Using the Indirect Method, Where Does the Decrease in Accounts

Multiple Choice

Using the indirect method, where does the decrease in accounts receivable appear in a consolidated statement of cash flows?

A) $8,000 increase to net income as an operating activity.
B) $8,000 decrease to net income as an operating activity.
C) $6,400 increase to net income as an operating activity.
D) $6,400 decrease to net income as an operating activity.
E) $8,000 increase as an investing activity.