EB5. LO 16.3 What adjustment(s) should be made to reconcile net income to net cash flows from operating activities (indirect method) considering the following balances in current Liabilities?

Accounts payable, Beginning of the year $18,000

Accounts Payable, End of the year $28,000

Salaries Payable, Beginning of the year $6,000

Salaries Payable, End of the year $4,000