Boisclair Corporation's accounts receivable decreased $130,000 between the end of 2021 and the end of 2022. If Boisclair uses a worksheet is to facilitate the preparation of the statement of cash flows. The entry in the reconciling columns of the worksheet would be  A.Accounts Receivable (debit column) Operating- Decrease in Accounts Receivable (credit column).  B.Cash (debit column), Accounts Receivable (credit column).  C.Accounts Receivable (debit column), Cash (credit column).  D.Operating- Decrease in Accounts Receivable (debit column), Accounts Receivable (credit column).