December 31. Accounts payable relate to merchandise purchases. a. Compute the change in cash that occurred during Year 5. $ b. Prepare a Year 5 statement of cash flows using the indirect method. c. Compute Wolff's (1) operating cash flow to current liabilities ratio, and (2) operating cash flow to capital expenditures ratio. Preparing a Statement of Cash Flows (Indirect Method) Wolff Company's income statement and comparative balance sheets follow