Statement #1:Cold Goose's net collection of inventory items increased by more than the firm sold between Years 1 and 2. This statement is incorrect , because: The accruals balance decreased by $293 million between Years 1 and 2 Total inventories of raw materials, work-in-process, and final goods decreased by $1,237 million between Year 1 and Year 2 Total inventories of raw materials, work-in-process, and final goods increased from $4,950 million to $6,187 million between Year 1 and Year 2