5. Topper Company projects net sales will b e $14,000,000 in 20Y2. In 20Y1, cash cost of goods sold was $9,100,000 or 70 percent of sales. If cash cost of goods sold increases to 71 percent of sales in 20Y2, what will be the impact (ignore income tax) on cash flow of the change in cash cost of goods sold as a percentage of sales? An increase of $140,000 An increase of $130,000 A decrease of $140,000 A decrease of $130,000