Question $(5)$

What would be the cash flow impact of a change in inventory days from $19$ days in $20$ Y$1$ to $11$ days in $20$ Y $2,$ if in $20$ Y cost of goods sold was $$8,250,000$ and inventory was $$430,000,$ and in $20$ Y cost of goods sold was $$9,500,000$ and inventory was $$285,000?$

Cash flow would increase by approximately $$208,000.$

Cash flow would increase by approximately $$145,000.$

Cash flow would increase by approximately $$180,000.$