Mr Transmission
the Following Information Was Taken from the Financial

Mr. Transmission
The following information was taken from the financial records of Mr. Transmission:
$\begin{array}{llr} \text { Accounts payable, December 31 , Year 2 } &\$88,000\\ \text {Accounts payable, December 31, Year 1 } &99,000\\ \text { Operating expenses for Year 2 } &999,00\end{array}$

-Refer to the figure Mr.Transmission.Under the indirect method,how would the change in accounts payable be reported in the operating activities section of Mr.Transmission's statement of cash flows?

A) as an addition to operating expenses
B) as a deduction from operating expenses
C) as an addition to net income
D) as a deduction from net income