Can someone assist me with this question?

New Vision Company completed its income statement and balance sheet and provided the following information: Service Revenue $66,900 Expenses: Salaries and Wages $42,900 Depreciation 7,390 Utilities 6,450 Office 1,790 58,530 Net Income $ 8,370 Decrease in Accounts Receivable $12,900 Paid cash for equipment 5,450 Increase in Salaries and Wages Payable 9,450 Decrease in Accounts Payable 4,475 Required: 1. Present the operating activities section of the statement of cash flows for New Vision Company using the direct method. Assume that Accounts Payable relate to Utilities and Ofce Expenses on the income statement. 2. If payments for salaries and wages were to increase by 10 percent throughout the year, by what dollar amount and in what direction would operating cash ows change? Complete this question by entering your answers in the tabs below. Required 1 Required 2 Present the operating activities section of the statement of cash flows for New Vision Company using the direct method. Assume that Accounts Payable relate to Utilities and Office Expenses on the income statement. (Amounts to be deducted should be indicated with a minus sign.)