i just need the answer to decrease in inventory and net cash from operating activities

Prepare a schedule that provides the operating cash flows for the year using the indirect me entries.) Instructions Piura Merchandising Corporation Income Statement At December 31, 2015 4 10 11 Piura Merchandising Corporation Operating Cash Flows Using the Indirect Method Cash flows from operating activities: Net income Add (deduct) adjusting items: Depreciation expense Amortization of patent Increase in accounts receivable Decrease in inventory Decrease in accounts payable Increase in wages payable Increase in prepaid insurance Net cash from operating activities Feedback v Check My Work See Cornerstone 15.3. Score: 83/90 $245,000.00 66,000.00 20,000.00 (25,500.00) (19,000.00) (19,000.00) 10,500.00 (24,000.00) $275,000.00 Sales Less: Cost of goods sold Beginning inventory Purchases Ending inventory Less: Depreciation expense Less: Amortization of patent Less: Wages expense Less: Insurance expense Income before taxes Less: Income taxes (all current) Net income Other information is as follows: 425,000 770,000 (260,000) (935,000) (66,000) (20,000) (71 ,000) (39,500) $ 348,500 (103,500) $ 245,000 A. B. C. D. Accounts payable decreased by $19,000 during the year. Accounts receivable increased by $23,500. All wages were paid at the beginning of the year; at the end of the year, wages payable had a balance of $10,500. Prepaid insurance increased by $24,000 during the year.