Please provide answer with explainations please

Statement of Cash Flows 3 Using the following beginning and ending operating account balances, determine if each change would be a positive or negative adjustment to net income to arrive at net cash flows from operating activities under the indirect method. 4. Dec.31 lan.1 Accounts receivable $ 6,210 $ 4,450 Merchandise inventory 9,900 10,880 3,200 3,000 7,800 1,600 3,200 Supplies Accounts payable Interest payable 10,100 Determine if each change in the operating accounts shown would be a positive or a negative adjustment to net income to arrive at net cash flows from operating activities using the indirect method. s. Dec. 31Jan. 1 Accounts receivable Merchandise inventory Supplies Accounts payable Dividends payable $7,500 7,750 490 $7,900 7,500 570 4,8505,000 ,800 1,000 6. Use the beginning and ending account balances below to determine the dollar effect on