Walker Inc $\quad$ $\quad$ $\quad$ $\quad$ $\quad$

Walker Inc. uses the indirect method to prepare the statement of cash flows. Refer to the following section of the comparative balance sheet:
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Walker Inc.
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Comparative Balance Sheet
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ December 31, 2014 and 2013
$\begin{array}{lrrr} & 2014 & 2013& \text { Increase/decrease } \\\text { Cash } & \$ 42,000 & \$ 25,000 & \$ 17,000 \\\text { Accounts Receivable } & 32,000 & 55,000 & (23,000) \\\text { Inventory } & (180,000) &123,000 & 57,000 \\ \text { Total assets} & \$254,000 &\$203,000 & \$51,000 \\\hline\end{array}$ The change in Inventory will be shown as a negative cash flow in the adjustments to Net Income.