Soya's consolidated statement of financial position shows inventories with a carrying amount of 34,600 at 31 December 20X0 and 36,000 at 31 December 20X1. Soya acquired a subsidiary Milk on 1 October 20X1 when the inventories of Milk were 3,600. The Consolidated statement of cash flow is prepared for the year ended 31 December 20x1 using the indirect method, which provides a reconciliation of profit before tax to cash from operating activities. What adjustment should be recorded for "change in inventories" in this reconciliation? Hint: Pay careful attention to the sign (+/-) O a. Change in inventories + 5,000 O b. Change in inventories - 5,000 O c. Change in inventories + 2,200 O d. None of these options are correct O e. Change in inventories - 2,200 Of Change in inventories +1,400 O g. Change in inventories -1,400