Moose Corporation builds tractors. They are forecasting an increase in demand this year due to some new technology they've built into their tractors which will save farmers time and money. This expected demand does not materialize as expected. How would this have affected the firm's balance sheet, and would it be a source or use of cash?

Question 3 options:

Accounts Receivable will increase, which is a use of cash

Accounts Payable will decrease, which is a use of cash

Finished Goods inventory will increase, which is a use of cash

Inventories of raw materials will decrease, which is a use of cash