11 D Group is preparing a group statement of cash flows for the year using the indirect method. In the group opening and closing statements of financial position, inventories were: At the beginning of the year $ 120,000 At the end of the year $ 190,000 During the year, the group acquired a 75% interest in a new subsidiary, Entity S, which had inventories of $ 40,000 at the acquisition date. Required What figure should be shown in the group statement of cash flows as the adjustment for the increase or decrease in inventories