Utan Corp. uses the indirect metnog to prepare the statement of cash nows. Keter to...

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Utan Corp. uses the indirect metnog to prepare the statement of cash nows. Keter to the following section of the comparative Dance sheet Utah Corp. Comparative Balance Sheet December 31, 2024 and 2023 Increasel 2024 2023 (Decrease) Cash $45,000 $27,000 $18,000 Accounts Receivable 48,000 45,000 3,000 Merchandise Inventory 180.000 132.000 48.000 Total Assets $273,000 $204,000 $69,000 How will the change in Merchandise Inventory be shown on the statement of cash flows? O A. positive cash flow under the financing activities section O B. addition to net income under the operating activities section OC. subtraction from net income under the operating activities section OD. negative cash flow under the investing activities

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