Excel Tractors Inc.'s opening inventory was $50,000 and the inventory at the end of the year was $65,000. How will this information affect the cash flow statement (indirect method)?

A. difference of $15,000 will be deducted from net income

B. difference of $15,000 will be added to net income

C. opening inventory of $50,000 will be added to net income

D. Closing inventory of $65,000 will be deducted from net income

E. closing inventory of $65,000 will be added to net income