A line from the adjustments operating section of the Statement of Cash Flows was as follows: Increase in Inventories $(45,000) Which of the following best describes this? Multiple Choice The bolance for inventories on the Balance Sheet decreased by $45,000 from the beginning to the end of the year due to unexpected sales volumes: The company had an inflow of $45,000 because of a protracted three month labor union shutcown during the year. The company had been buliding up inventory in antcipation of increased demand for its product. The buditors identified this as a mistake on the Statement of Cash Flows because there cannot be a negative increase in inventories