Can someone help me with this accounting question?

New Vision Company completed its income statement and balance sheet and provided the following information: Service Revenue $66,400 Expenses: Salaries and Wages $42,200 Depreciation 7,340 Utilities 6, 040 office 1,900 57,480 Net Income $ 3,920 Decrease in Accounts Receivable $12,400 Paid cash for equipment 5,400 Increase in Salaries and Wages Payable 9,400 Decrease in Accounts Payable 4,450 Required: 1. Present the operating activities section of the statement of cash flows for New Vision Company using the indirect method. 2. Of the potential causes of differences between cash flow from operations and net income, which are the most important to nancial analysts