Use the following information to perform the calculations below (using the indirect method). Net income $510,000 Beginning accounts payable $116,000 Depreciation expense 91.000 Ending accounts payable 153,000 Beginning accounts receivable 425,500 Purchase of long-term assets 780,000 Ending accounts receivable 440,000 Issuance of long-term debt 276,000 Beginning inventory 530,000 Issuance of stock for cash 160,000 Ending inventory 573,000 Issuance of stock for long-term assets 102.000 Beginning prepaid insurance 43,600 Purchase of treasury stock 61,500 Ending prepaid insurance i 49.400 Sale of long-term investment at cost 51.500 (d) Calculate the net change in cash. (Show amount that decrease cash flow with either a-sign eg.-15,000 or in parenthesis e.g. (15,000).) Net in cash $ eTextbook and Media