please show calculations for cells thay have a ? mark in them

P12.5A Prepare the operating activities section-indirect method Rewe Company's income statement contained the condensed information below. REWE COMPANY Income Statement For the Year Ended December 31, 2022 Rewe's balance sheet contained the comparative data at December 31 . Accounts pa instructions Prepare the openting activities section of the statement of cash flows using the indirect method. NOTE: Enter a number in cells requesting a value; enter either a number or a formula in cells with a "?". After you have completed P12.5A, consider the additional question. Assume that the 2022 balance of accounts receivable, accounts paybble, and income taxes payable changed to $75,000,$39,000 and $4,500 respectively, Show the impact of these changes on the operating section of the statement of cash flows