Inventory
Inventory is a Balance Sheet item that refers to the value of a company’s goods that are either available for sale or are in the process of being manufactured at a specific point in time.
Let’s say that a flowers company has $200 worth of flowers sitting in their warehouse, waiting to be sold. That’s $200 of Inventory, pretty simple.
In the room
Inventory is a favorite for statement-linkage questions because buying it uses cash without touching the income statement until the goods are sold. If you can walk that through all three statements, you've handled one of the standard curveballs.