Attempt in ProgressThe following is financial information for three companies: $($List items that increase cash flow first.$)$NuVu Ltd$.$ABC Inc.Akhtar Ltd$.$Sales revenue$$383,000$$$580,000$$$936,000$Cost of goods sold$223,000330,000646,000$Selling and administrative expenses$65,00093,000120,000$Depreciation expense$6,90018,00028,000$Interest expense$3,0001,0002,000$Income tax expense$18,00035,00045,000$Dividends paid$7,0005,00025,000$Increase$/($Decrease$)$ inAccounts receivable$12,5006,100(9,300$Inventory$5,600(8,00018,000$Property, plant, and equipment$50,000(10,00060,000$Accounts payable$3,900(7,200)4\mathrm{.}200$Interest payable$12,7001,200(500)$Income tax payable$2,500(1,500)6,500$Mortgage payable$20,000(40,000)10,000$Common shares$30,000(5,000)(80\mathrm{.}000$For each of the above compantes, calculate the cash flow from operations using the indirect method