Based on below values, calculate total change in cash flow by putting values of each item of Cash Flow Statement in proper structure/format. Cash Flow Items Value Depreciation & Amortization 5,000 Increase in Accounts Payable 15,000 Increase in Accounts Receivable (170,000) Increase in Common Shares 10,000 Increase in Inventory (647,125) Increase in Long Term Debt 300,000 Increase in Short Term Debt 30,750 Land 0 Machine 0 Net Income 157,875