need Help indirect method

Changes In Current Operating Assets and Liabilities-indirect Method Victor Corporation's comparative balance sheet for current assets and liabilities was as follows: Adjust net income of $121,400 for changes in operating assets and liabilities to arrive of not cash flow from operating activities. x Fendtack * Check. My wok. Once you have calculated the changes in the current operating assets and liabilities determine what impact those changed would have on cash. For example if accounts receivable has increased from last year to this year does that mean the compary has collected more cash or less cash? If accounts payable has decreased does that mean the compony has more cash or less cash