2018 Dec, Q1 (a) inventory calculation

Dear Tutor

I am not sure how to treat the inventory in the answer. the andwer has movement on inventory and loss on inventory, which net off the $6m.

is the movement of inventory not $165-$126? I thought the loss $6 has already included in the movement. if not, how do we know should + or -? in this question, the current YE inventory is lower than prior year, inventory is decreased, there is a loss in inventory, so should “-“. if there is an increase in inventory, and a loss too, for the loss, we still use “-“, but if there is a gain, it should be “+”, is it correct?

in the answer states,”likewise cash paid to acquire PPE is an inesting cash flow rather than an operating one”. if we see the question states there is a purchase of PPE, we should ADD the amount from cash of operating activities, but DEDUCT from cash from investing activities. is it correct?

many thanks