please help me

Cash Flows from Operating Activities Indirect Method The net income reported on the income statement for the current year was $315,900 Depreciation recorded on equipment and a building amounted to $94,500 for the year, Balance of the current asset and current liability accounts at the beginning and end of the year are as follow End of Year Beginning of Year Cash $85,920 $90,220 Accounts receivable (et) 100,950 111,130 Inventories 214,100 191,810 Prepaid expenses 11,940 12.720 Accounts payable (merchandise creditor) 95.00 100,690 Salaries payable 13,830 12,540 a. Prepare the cash rows from Operating Activitierection of the woment of cash,ng the Indirect method. Use the minus sign to indicate cash outflows, cash payments, decrease inch, or any negative adjustments Statement of Cash Flow (partial) Cash flows from operating activities: Not income Adjustments to reconcil net income to the flow from operating activities Depreciation Changes in current operating and abilities: Depreciation Statement of Cash Flowe (partial) Cash flows from operating activities Net Income Adjustments to reconcile net income to net cash flow from operating activities: Depreciation Changes in current operating assets and abilities Depreciation Net cash flow from operating activities b. If the direct method had been used, would the net cash flow from operating activities have been the same? Yes Reporting Land Transactions on Statement of Cash Flows On the basis of the details of the following feed asset account, indicate the items to be reported on the statement of cash flows: ACCOUNT Land ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Jan 1 Balance Mar 12 Purchased for cash 360,000 1,162,000 1,522,000 1,353,000 Oct 4 Sold for $197,000 169,000 Section of Statement of Cash Flows Added or Deducted Amount