Ravenna Company is a merchandiser that uses the indirect method to prepare the operating activities section of its statement of cash flows. Its balance sheet for this year is as follows: Beginn Cash and cash equivalents Accounts receivable Inventory Total current assets Property, plant, and equipment Less accumulated depreciation Net property, plant, and equipment Total assets Ending Balance $ 77,400 63,400 85,100 225,900 228,000 76,000 152,000 $ 377,900 Beginning Balance $ 92,550 68,200 77,500 238, 250 217,000 54,250 162,750 $ 401,000 Accounts payable Income taxes payable Bonds payable Common stock Retained earnings Total liabilities and stockholders' equity $ 49,600 38,600 93,000 108,500 88,200 $ 377,900 $ 88,200 48,300 77,500 93,000 94,000 $ 401,000 During the year, Ravenna paid a $9,300 cash dividend and it sold a piece of equipment for $4,650 that had originally cost $10,200 and had accumulated depreciation of $6,800. The company did not retire any bonds or repurchase any of its own common stock during the year. 7-a. What is the combined amount and direction (+ or -) of the inventory and accounts payable adjustments to net income in the operating activities section of the statement of cash flows