beginning and end of the year are as follows:

$\backslash$table$[[,$End of Year,Beginning of Year$],[$Cash$,$$$57,310,$$$60,750],[$Accounts receivable $($net$),72,670,74,970],[$Inventories$,143,280,129,150],[$Prepaid expenses,$7,970,8,570],[$Accounts payable $($merchandise creditors$),64,020,67,800],[$Salaries payable,$9,230,8,440]]$

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below.

Open spreadsheet

Statement of Cash Flows $($partial$)$

$\backslash$table$[[$Cash flows from $($used for$)$ operating activities:$],[$Net income$],[$Adjustments to reconcile net income to net cash flows from $($used for$)],[$operating activities:$],[$Depreciation$],[$Changes in current operating assets and liabilities:$],[$Decrease in accounts receivable$],[$Increase in inventories$],[$Decrease in prepaid expenses in accounts payable$]]$