Im not sure on how to compute the changes in the accounts for each year then prepare the cash flows from the operating activities section of the statement of cash flows using the indirect method.

Entity B reported net income of $98,000 for the current year. Depreciation recorded on buildings and equipment amounted to $30,000 for the year. Balances of needed current asset and current liability accounts at the beginning and end of the year are as follows: Also, a loss on the sale of land of $7,500 was reported. Instructions: Compute the changes in the accounts for each year and then prepare the cash flows from the operating activities section of the statement of cash flows using the indirect method. Net income 98,000 Adjustments to reconcile net income to cash flow from operating activities