The Following Information Pertains to Brockville Inc If Brockville Prepares Their Cash Flow Statement Using the Indirect

The following information pertains to Brockville Inc. for 20X4: $$\begin{array} { | l | r | } \hline \text { Inventory January 1, } & \$ 300,000 \\\hline \text { Inventory December 31, } & \$ 335,000 \\\hline \text { Accounts payable January 1 } & \$ 45,000 \\\hline \text { Accounts payable December 31 } & \$ 48,000 \\\hline \text { Cost of goods sold during 20X4 } & \$ 2,400,000 \\\hline\end{array}$$ If Brockville prepares their cash flow statement using the indirect method, what adjustment to the net income will be made for the year for Cornwall when calculating their cash flow from operations?

A) $35,000 addition to net income
B) $35,000 deduction from net income
C) $32,000 addition to net income
D) $32,000 deduction from net income