Use the following information to create a statement of cash flows and to answer the next seven questions.

Sales	$12,150
Cost of goods sold	(8,800)
Salaries, wages and other	(2,160)
Depreciation	(630)
Interest expense	(155)
Income tax expense	(120)
Net income $285
	Y2	Y1
Cash	$580	$300
Accounts receivable	420	400
Inventory	1,790	1,680
Prepaid expenses	160	220
Property, plant and equipment, net	4,900	4,900
Total assets	$7,850	$7,500
Accounts payable	$1,670	$1,500
Accrued liabilities	790	740
Long-term debt	1,580	1,420
Common stock	2,290	2,340
Retained earnings	1,520	1,500
Total liabilities and equity	$7,850	$7,500

9. Based on this information the change in inventories on the balance sheet represents _____________ cash. A. a use of B.a source of C. no change in