Answer:
The answer is C.
Step-by-step explanation:
A decrease in inventory means customers are buying inventories (goods) from the business. It is an inflow because money comes in.
Option A is incorrect because a decrease in common stock means shareholders are withdrawing their shareholding from the business and the business will pay them. This is an outflow.
Option B is incorrect because a decrease in long term debt means the business is paying its debt or redcuing its liability and this is an outflow.
Option D is also incorrect because an increase in fixed assets means the business is buying this asset with cash and this is an outflow