abilities nits LO3 chains. The fol lance shes of duc! Problem 9-3 Effects of Brinker International's Current Liabilities Statement of Cash Flows Brinker International operates Chili's, Macaroni Grill, and other restaurant chains lowing items are classified as current liabilities on Brinker International's balance she 2014 and 2013: Brinker International, Ine. 2013 in thousands) AL WORLD Current Liabilities: Current installments of long-term debt Accounts payable Accrued liabilities Income taxes payable Deferred income taxes Total current liabilities $ 27.884 102,931 328,017 7,278 $ 27,596 93,326 269,465 0 845 $391,232 $466,110 Source Broker interational, Inc, 2013 Form 10% Required 1. Brinker uses the indirect method to prepare its statement of cash flows. Prepare the Operat ing Activities section of the cash-flow statement, which indicates how each item will be reflected as an adjustment to net income. 2. Explain why an increase in a current liability account such as Accounts Payable appears 387 positive amount on the statement of cash flows