please help with this two part question

Bead World reports net income of $158,000. Included in net income is a gain on the sale of land of $16,500. A comparison of this year's and last year's balance sheets reveals an increase in accounts recelvable of $28,000, an increase in inventory of $16,500, and a decrease in accounts payable of $48,000. Required: Prepare the operating activities section of the statement of cash flows using the indirect method. Do you see a pattern in Hardware Suppliers' adjustments to net income to arrive at operating cash flows? What might this imply? Complete this question by entering your answers in the tabs below. Bead World reports net income of $158,000. Included in net income is a gain on the sale of land of $16,500. A comparison of this year's and last year's balance sheets reveals an increase in accounts receivable of $28,000, an increase in inventory of $16,500, and a decrease in accounts payable of $48,000. Required: Prepare the operating activities section of the statement of cash flows using the indirect method. Do you see a pattern in Hardware Suppliers' adjustments to net income to arrive at operating cash flows? What might this imply? Complete this question by entering your answers in the tabs below. Prepare the operating activities section of the statement of cash flows using the indirect method. Note: Amounts to be deducted should be indicated with a minus sign