I originally asked why my cash flow statement showed inventory as a negative balance. The answer given was that I needed to make an adjusting entry. The inventory I am dealing with is small electronic parts purchased and resold quickly. Sometimes this inventory is purchased from the company itself. The accounts used for posting inventory are inventory, consigned materials costs and purchased materials cost. What are the adjusting entries I need to make?

If you were told you needed to make an adjusting entry, that is incorrect. The number on your cash flow is NOT indicating a balance in your inventory. I don't know exactly what it is indicating, because it depends on whether you're doing direct or indirect method. But either way, it's OK for it to be a negative number - that's not an indication that something is wrong. (It could be incorrect of course, but not simply because it's negative.) Nor does this have anything to do with adjusting entries. Once you're to a cash flow statement, all adjusting entries should have been done and over with, because they're needed to make sure account balances are correct. If they aren't, you shouldn't even being doing statements.

I don't know who told you that you needed to make an adjusting entry, but then, I don't really know what your original question was. And you may have misinterpreted something.