KVA, Inc. has net cash flows from operating activities for the last year of $19 million. The income statement shows that net income is $15 million and depreciation expense is $6 million. During the year, the change in accounts receivable on the balance sheet was an increase of $4 million, the change in accrued wages and taxes was an increase of $1 million and the change in accounts payable was an increase of $1 million. At the beginning of the year, the balance of inventory was $5 million. What was the end-of-year balance for inventory? $9 million $3 million $7 million $5 million