Excel Tractors Inc.'s opening inventory was $50,000 and the inventory at the end of the year was $65,000. How will this information affect the cash flow statement (indirect method)? А. difference of $15,000 will be deducted from net income

B. difference of $15,000 will be added to net income

C. opening inventory of
$50,000 will be added to net income

D. closing inventory of $65,000 will be deducted from net income

E. closing inventory of $65,000 will be added to net income