can somebody help me with calculations

2.3. The following information was extracted from the statements of financial position of Abacus at 31 December 2020 and 31 December 2019: 2020 D $000 120 2019 $000 100 Inventory Receivables Trade payables 175 215 175 What is the overall effect of the above on Abacus's cash flows in the year ended 31 December 2020? A $25,000 outflow B $15,000 outflow C $15,000 inflow $25,000 inflow 140