2.

A founder is comparing the fiscal year-end balance sheet of her startup as of December 31, 2021, with the balance sheet at the end of the first quarter on March 31, 2022. What is the total net cash flow impact of the changes in the following balance sheet accounts from December 31, 2021 to March 31, 2022? December 31, 2021 Accounts receivable $75,000 Inventory $140,000 Accounts payable $60,000 Long term debt $45,000 Share capital $250,000 March 31, 2022 Accounts receivable $125,000 Inventory $80,000 Accounts payable $110,000 Long term debt $42,000 Share capital $1,000,000 $913,000 $807,000 $743,000 $677,000