The statement that is an inaccurate explanation is:
"The difference in the mass is not significant and will not affect the force needed to throw the ball 85 mph."
This is inaccurate because an increase in mass (from 145 grams to 200 grams) does affect the force required to achieve the same acceleration (or speed). According to Newton's second law (F = ma), if the mass increases, more force is needed to achieve the same acceleration (or speed), assuming the throwing force remains constant. Therefore, this statement fails to recognize the impact of mass on the force required for the same speed.