An increase in the Accounts Receivable account of a company from $40,000 at the beginning of the year to $60,000 at the end of the year would be shown on the company's statement of cash flows prepared under the indirect method as:
A) an addition to net income of $20,000 in order to arrive at cash flows from operating activities.
B) an addition to net income of $40,000 in order to arrive at cash flows from operating activities.
C) a deduction from net income of $20,000 in order to arrive at cash flows from operating activities.
D) a deduction from net income of $60,000 in order to arrive at cash flows from operating activities.