Hospital A reports total operating revenue of $100,000 and net income (excess of revenue over expenses) of $15,000. Hospital B reports total operating revenues of $100,000 and net income of $10,000. Therefore,

A. Hospital A's cash flow may be higher or lower than Hospital B's cash flow even though A's net income is higher.

B. Hospital A's cash flow is $5,000 more than Hospital B's cash flow

C. Hospital B's accounts payable must be higher than Hospital A's accounts payable

D. Hospital B's accounts receivable must be higher than Hospital A's accounts receivable