A : make an upward adjustment for the amount of the increase when using the indirect method and make a downward adjustment to determine cash receipts from customers when using the direct method.
B : make a downward adjustment for the amount of the increase when using the indirect method and make a downward adjustment to determine cash receipts from customers when using the direct method.
C : make an upward adjustment for the amount of the increase when using the indirect method and make an upward adjustment to determine cash receipts from customers when using the direct method.
D : make a downward adjustment for the amount of the increase when using the indirect method and make an upward adjustment to determine cash receipts from customers when using the direct method.
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