Excerpts from Blackner Corporation's Comparative Balance Sheet Appear Below

Multiple Choice

Excerpts from Blackner Corporation's comparative balance sheet appear below:
Which of the following classifications of changes in balance sheet accounts as sources and uses is correct?

A) The change in Accounts Receivable is a source; The change in Inventory is a source
B) The change in Accounts Receivable is a use; The change in Inventory is a use
C) The change in Accounts Receivable is a use; The change in Inventory is a source
D) The change in Accounts Receivable is a source; The change in Inventory is a use