A line from the adjustments operating section of the Statement of Cash Flows was as follows: Increase in Inventories $(45,000) Which of the following best describes this? volumet The compary had an inflow of $45,000 because of a protracted thee month labor urion shiedown during the yea: The corroary had been buliding up imertiory an articipotion of increased demand for its product The audiors identified this as a mistake on the Staternent of Cash Flows because there cannot be a negative increase in metntories