Excerpts from Neuwirth Corporation's comparative balance sheet appear below: Ending balance Beginning balanceCash & cash equivalents 37,000 27,000Accounts receivable 24,000 28,000Inventory 65,000 68,000Which of the following is the correct treatment within the operating activities section of the statement of cash flows using the indirect method?a. The change in Accounts Receivable is added to net income; The change in Inventory is added to net income.b. The change in Accounts Receivable is added to net income; The change in Inventory is subtracted from net income. c. The change in Accounts Receivable is subtracted from net income; The change in Inventory is subtracted from net income. d. The change in Accounts Receivable is subtracted from net income; The change in Inventory is added to net income.