What would be the cash flow impact of a change in inventory days from $40$ days in $20$Y$1$ to $60$ days in $20$Y$2,$ if in $20$Y$1$ cost of goods sold was $$8,000,000$ and inventory was $$877,000,$ and in $20$Y$2$ cost of goods sold was $$5,500,000$ and inventory was $$904,000?$Cash flow would decrease by approximately $$27,000.$Cash flow would decrease by approximately $$301,000.$Cash flow would decrease by approximately $$438,000$