Wellesley, Inc uses the indirect method to prepare the statement of cash flows

Refer to the following section of the comparative balance sheet:

Wellesley, Inc
Comparative Balance Sheet
December 31, 2017 and 2016
2017 2016 Increase/(Decrease)
Cash $42,000 $25,000 $17,000
Accounts Receivable 32,000 55,000 (23,000 )
Merchandise Inventory 180,000 123,000 57,000
Total Assets $254,000 $203,000 $51,000

The change in Merchandise Inventory is shown as a negative cash flow in the adjustments to net income.
Indicate whether the statement is true or false


TRUE

Business

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