During 2013, the accounts receivable balance of Big Buck Business increased. On Big Buck's statement of cash flows, the financial reader would conclude that this increase:

a) is added to total comprehensive income in the operating activities section of a statement of cash flows prepared under the indirect method

b) is added to sales recognised on the statement of comprehensive income to determine the cash collections from customers during the period

c) indicates that Big Buck sold more than it collected in cash during the period

d) is considered only when the operating activities section of a statement of cash flows is prepared under the indirect method