What would be the cash flow impact of a change in inventory days from 40 days in 2021 to 60 days in 2022, if in 2021 cost of goods sold was $8 million and inventory was $877,000, and in 2022 cost of goods sold was $5.5 million and inventory was $904,000? A) cash flow would decrease by approximately $27,000 B) cash flow would decrease by approximately $301,000 C) cash flow would decrease by approximately $438,000