Could someone show me a step by step solution on how this one is done?

Selected data from the Statement of Financial Position of an entity is as follows: 20x4 20x3 DIT Asset $88000 DIT Liability $180000 The entity uses the indirect method to present cash flow from operations. What net adjustment relating to the above will be made to net income in the calculation of cash flow from operations? A positive number is an addition to net income; a negative number is a reduction from net income. Select one: a. $92000 b. ($268000) c. $268000 d. ($92000)