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What is the net adjustment to net income with respect to the determination of cash flows from operating activities when inventory decreases $ 1 0

What is the net adjustment to net income with respect to the determination of cash flows from operating activities when inventory decreases $101,000 and accounts payable decreases $20,500?
Multiple Choice
A decrease of $121,500.
An increase of $121,500.
A decrease of $80,500.
An increase of $80,500.

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