All other conditions being equal, which of the following would result in the higher cash flow (or the lowest cash inflow)?

(1). The ending balance of the account receivable and accounts payable increased by 50 million yen and 30 million yen from the beginning of the period.

(2). The ending balance of the account receivable and accounts payable increased by 60 million yen and 10 million yen from the beginning of the period.

(3). The ending balance of the account receivable and accounts payable decreased by 50 million yen and 25 million yen from the beginning of the period.

(4). The ending balance of the account receivable and accounts payable increased by 30 million yen and 40 million yen from the beginning of the period.