5. At the end of his operating year, the manager of the Doral Palms hotel is responsible for developing the cash flow from operating activities section of his SCF by using the indirect method. The following information was taken from the hotel's income statement from this year and the balance sheets from last year and this year: Doral Palms Hotel Net income this year Increase in accounts receivable this year versus last year Increase in product inventory this year versus last year Depreciation and amortization expenses this year Decrease in accounts payable this year versus last year Increase in current liabilities this year versus last year Decrease in taxes payable this year versus last year $143,917 $11.420 $4,875 $38,500 $5,782 $3,400 $1,950 To help ensure that he gets his information right, he has added a separate Increase or Decrease column to the SCF format he is using. Insert either increase or decrease in the proper cell and help him complete the cash flow from operating activities portion of the SCF. Then answer the questions that follow. Doral Palms Hotel: Cash Flow from Operating Activities Net Income Adjustments to Reconcile Net Income Operating Activities Accounts Receivable. Increase or Decrease