How will the change in inventory be reported in the operating activiteis section of the statement of cash flows? Myers Inc. uses the indirect method to prepare the statement of cash flows. The following amounts are shown in its Dec. 31,2013 financial statements.Dec. 31,2013 Dec. 31,2012 Accounts receivable $442,000 $502,000. Cost of goods sold $1,200,000. Sales revenue $1,600,000.Accounts payable $170,000 $210,000.Inventory $180,000 $130,000.Salaries payable $30,000 $38,000. Salaries expense $110,000 $96,000.....A.is the increase of $50,000 will be added to the cost of goods sold. B. is the increase of $50,000 will be added to net income. C. is the increase of $50,000 will be subtracted from net income. D. is the increase of $50,000 will be subtracted from cost of goods sold.