i am confused on what i need to put under change and treatment. thanks for the help!

EX 16-6 OBJ. 1,2 h flow ating $295,800 Cash flows from operating activities-indirect method The net income reported on the income statement for the current year was $240,000 Depreciation recorded on equipment and a building amounted to $72,000 for the year Balances of the current asset and current liability accounts at the beginning and end of the year are as follows: End of Year Beginning of Year Cash $ 67,200 $ 72,000 Accounts receivable (net) 84,000 88,800 Inventories 168,000 150,000 Prepaid expenses 9,600 10,800 Accounts payable (merchandise creditors) 72,000 78,000 Salaries payable 12,000 10,200 a. Prepare the Cash Flows from Operating Activities section of the statement of cash flows, using the indirect method. b. If the direct method had been used, would the net cash flow from operating activities have been the same? Explain. Numbers File Edit Insert Window Help Table Organize Format Arrange View Share Exercise 16-6 Edited 125% Zoom View Add Category Insert Table Chart Text Shape Media Comment Format Organize + Ex 16-6 B D F G 1 Exercise 16-6 2 Analysis: 5 Change Treatment 7 8 Account End of Year Beg of Year Cash $67,200 $72,000 Accounts Receivable (net 84,000 88,800 Merchandise Inventory 168,000 150,000 Prepaid Expenses 9,600 10,800 10 Accounts Payable 72,000 78,000 11 Wages Payable 12,000 10,200 12 13 14 Cash Flows from Operating Activities: 15 16 Net income 17 Adjustments to reconcile net income to net cash 18 flow from operating activities: 19 20 21 22 $240,000 24 26 Net cash flow from operating activities 29