A retail business, using, owed merchandise creditors (accounts payable) $320,000 at the beginning of the year and

Question:

A retail business, using, owed merchandise creditors (accounts payable) $320,000 at the beginning of the year and $350,000 at the end of the year. How would the $30,000 increase be used to adjust net income in determining the amount of cash flows from operating activities by the indirect method? Explain.