The comparative balance sheets of Midnite Corp for 2015 and 2014 indicate that short-term trade notes receivable increased from $5,000 in 2014 to $75,000 in 2015 . How will this change be reported on Midnite's statement of cash flows, if Midnite uses the indirect method?

a. It will be included in the amount of cash and cash equivalents at the end of 2015.
b. It will be reported as a deduction from net income in the operating activities section.
c. It will be reported as a cash outflow in the investing activities section.
d. It will be added to net income in the operating activities section.


b

Business

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