please complete the third column using the indirect method

Dependable Tires Company uses the indirect method to prepare cash flows. Refer to the following comparative balance sheet for Dependable Tires Company and complete the third column to show the increases or decreases. Dependable Tires Company Comparative Balance Sheet December 31, 2018 and 2017 Increase/ 2018 2017 (Decrease) Cash $39,600 $19,800 Accounts Receivable 26,400 38,500 Merchandise Inventory 204,000 126,500 Total Assets 270,000 184,800 Accounts Payable Accrued Liabilities Long-term Notes Payable Total Liabilities 4,800 6,600 2,400 1,100 100,800 99,000 108.000 106,700 Common Stock Retained Earnings Treasury Stock Total Stockholders' Equity 36,000 135,600 (2.600) 162.000 2,200 81,400 (5.500) 78,100 Total Liabilities and Stockholders' Equity $270,000 $184,800