What is the cash effect of change in inventory from 2019 to 2020 on the firm's operating cash flow in 2020? Sales Cost of Goods Sold Depreciation Earnings Before Interest and Taxes Interest Earnings Before Taxes Taxes Net Income Cash Accounts Receivable Inventory Total Current Assets Fixed Assets Income Statement ABC Corporation Total Assets 2019 4,000 2,700 500 800 - 800 160 640 2019 200 400 600 1,200 1,500 2,700 2020 5,000 3,080 500 1,420 1,420 284 1,136 2020 Balance Sheet ABC Corporation 1,316 300 950 2,566 1,000 3,566 Accounts Payable Notes payable Total Current Liabilities Long-term Debt Common Stock Retained Earnings Total Liabilities and Stockholder's Equity 2019 100 400 500 200 1,600 400 2,700 2020 80 200 280 150 1,600 1,536 3,566