MJC Corp. uses the indirect method to prepare the statement of cash flows. Refer to the following section of the comparative balance sheet: 2022 2021 Cash $45,000 $27,000 Accounts Receivable 48,000 45,000 Merchandise Inventory 180.000 132.000 Total Assets $273,000 $204,000 How will the change in Merchandise Inventory be shown on the statement of cash flows? subtraction from net income under the financing activities section O subtraction from net income under the operating activities section addition to net income under the investing activities section addition to net income under the financing activities section O subtraction from net income under the investing activities section O addition to net income under the operating activities