Given the information in the preceding balance sheet$$and assuming that Cute Camel Woodcraft Company has $50$ million shares of common stock outstanding$$read each of the following statements, then identify the selection that best interprets the information conveyed by the balance sheet.

Statement #$1$: Cute Camel$$s net collection of inventory items increased by more than the firm's sales between Years $1$ and $2.$

This statement is $,$ because:

The accruals balance decreased by $$352$ million between Years $1$ and $2$

Total inventories of raw materials, work$-$in$-$process, and final goods increased from $$5,940$ million to $$7,425$ million between Year $1$ and Year $2$

Total inventories of raw materials, work$-$in$-$process, and final goods decreased by $$1,485$ million between Year $1$ and Year $2$