this is for financial analysis i need the answer asap

Use the following selected data about Tiles Ltd. and construct statement of cash flows in 2020 using the indirect method. a) Increase in depreciation $4,000 b) Decrease in accounts receivable (Sales Revenue remains the same) $3,000 c) Gain on selling equipment $1,000 d) Increase in inventories $1,500 e) Decreases in accounts payable $1,500 Statement of Cash Flow for Tiles Ltd. (Indirect Method), 2020 Net income $15,000 Increase in depreciation 4,000 Decrease in accounts receivable Gain on selling equipment Increase in inventories Decreases in accounts payable - 1500 Net cash flows from operating activities Purchase of equipment -10,000 Net cash flows from investing activities -10,000 Mortgage payable -1000 Preferred dividends -2000 Net cash flows from financing activities -3,000 Net cash flow Questions: A. Explain how the following items reconcile net income to net cash flows from operating activities and fill in the blanks above: (1) Decrease in accounts receivable; (2) Gain on selling equipment; (3) Increase in inventories. B. Calculate net cash flow and free cash flows of Tiles Ltd. in year 2020