In the statement of cash flows, an increase in the accounts receivable balance from the beginning of the period to the end of the period would:
a. be added to net income because this represents earned revenues that have not been collected.
b. be subtracted from net income because this represents earned revenue provided by operating earnings.
c. be added to net income because this means that revenues were less than cash collected.
d. be subtracted from net income because this means that revenues were more than cash collected.