The statement of cash flows for Baldwin Company shows what happens in the Cash account during the year. It can be seern as a summary of the sources and uses of cash (sources of cash are added, uses of cash are subtracted). Please answer which of the following is true if Baldwin's inventory goes up Select: 1 Save Answer It is a source of cash and will be shown in the operating section as an addition. It is a source of cash, and will be shown in the investing section as an addition. It is a use of cash, and will be shown in the operating section as a subtraction It is a use of cash, and will be shown in the investing section as a subtraction. Cash Flow Statement Survey Cash flows from operating activities Net Income (Loss) Adjustment for non-cash items Andrews Baldwin Chester $8,167 $16,021 Depreciation $6,455 Extraordinary gains/losses/writeoffs Changes in current assets and liabilities ($598) $4,306 Accounts payable ($8,378) 1,889) ($635) ($2,023 Inventory ($1,133) $28,12 Accounts receivable Net cash from operations $17,953 Cash flows from investing activities Plant improvements (net) Cash flows from financing activities Dividends paid Sales of common stock Purchase of common stock Cash from long term debt issued Early retirement of long term debt Retirement of current debt Cash from current debt borrowing Cash from emergency loan ($24,700) ($55,860) ($51,960) $16,584 $33,894 ($21,757) $0 $51,637 $263 $13,929 $0 $16,804 $0 $0 $0 ($14,271) $19,592 $0 $0 ($25,182) $32,271 $0 Net cash from financing activities Net change in cash position Balance Sheet Survey $0 $55,622 $12,998 Digby $36,126 $12,072 $13,803 $28,124 Andrews $62,993 $12,224 $7,371 $82,588 Ches $48,168 Baldwin as Accounts Receivable nventory Total Current Assets $14,127 $14,958 $67.376 $4,096 $65,435 $57,509 $96,824 ($57,319) $39,505 $118,660 Plant and equipment Accumulated Depreciation Total Fixed Assets ($49.197) $69,463 $233,420 ($78,664) $154,756 $217,260 ($70,300) $146,960 Total Assets $122,093 $136,838 $220,192 $204,469 $8,480 $7,928 Accounts Payable Current Debt Long Term Debt Total Liabilities $9,832 $30,892 $26,294 $11,300 $91,566 $143,618 $81,733 $123,878 Common Stock Retained Earnings $12,080 $75,299 $87,379 $35,132 $60,753 $69,821 $34,973 $76,574 S45,459 $80,591 $204,469 Total Liabilities & Owners' Equity Income Statement Survey Variable Costs (Labor, Material, Carry) $122,093 $136,838 $220,192 Andrews $148,730 $106,616 6.455 Baldwin $171,884 $113,037 Chester $160,248 $107,975 Digby $146,872 $96,938 Depreciation