easy · Financial Accounting statement-of-cash-flows

A customer pays $200 to settle an outstanding Account Receivable.

How does this transaction affect the Statement of Cash Flows using the indirect method?

  1. It is an add-back (increase) to Net Income in the Operating section.
  2. It is a subtraction from Net Income in the Operating section.
  3. It has no effect on the Statement of Cash Flows because the revenue was already recorded.
  4. It is reported as a cash inflow in the Financing section.

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