Walker Corp $\quad$ $\quad$ $\quad$ $\quad$ $\quad$

Walker Corp. uses 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
$\begin{array}{lrrr} & 2014 & 2013& \text { Increase/decrease } \\\text { Cash } & \$ 45,000 & \$ 27,000 & \$ 18,000 \\\text { Accounts Receivable } & 48,000 & 45,000 & 3,000 \\\text { Inventory } & 180,000 &132,000 & 48,000 \\ \text { Total assets} & \$273,000 &\$204,000 & \$69,000 \\\hline\end{array}$ How will the change in inventory be shown on the statement of cash flows?

A) positive cash flow under the operating activities section
B) negative cash flow under the operating activities section
C) positive cash flow under the financing activities section
D) negative cash flow under the investing activities section