Q$1)$

a$.$ After studying the balance sheet of Save Money Incorporation, you have noticed the following: an increase of $$800$ in inventory, an increase of $$330$ in accounts payable, a decrease of $$890$ in short$-$term debt, and an increase of $$950$ in accounts receivable. What is the net cash effect of these changes?

b$.$ Determine the operating cash flow $($OCF$)$ for Kleczka, Inc., based on the following data. $($All values are in thousands of dollars.$)$ During the year the firm had sales of $$2,500,$ cost of goods sold totaled $$1,800,$ operating expenses totaled $$300,$ and depreciation expenses were $$200.$ The firm is in the $35\%$ tax bracket.