1- Baber Company reported a net loss of $20,000 for the year ended December 31, 2015. During the year, accounts receivable decreased $10,000, merchandise inventory increased $16,000, accounts payable increased by $20,000, and depreciation expense of $10,000 was recorded. They also recorded a gain on sale of equipment of $1,000. Determine the net cash flow from operating activities for 2015.

answer: 3000 inflow but i don not know how to approach to the answer. can you explain?

2- Garcia Companys financial statements show a net loss of $90,000. The following items also appear on Garcias balance sheet: Depreciation expense $32,000 Accounts receivable increase 27,000 Inventory decrease 34,000 Accounts payable decrease 18,000 Wages Payable increase 15,000 What is Garcias net cash flow from operating activities?

answer is (54000) but i don't know how to approach to the answer. can you explain?