I need help with a and b and please send me correct answers.

1- Statement of cash flows (direct and indirect methods) Comparative financial statements for ZBB Industries follow ZBB Industries Comparative Balance Sheets December 31, 2017 and 2016 2017 2016 Assets: Cash Accounts Receivable Inventor 500 450 525 600 900 (270) 2,250 (480) 1,500 7,0555,975 690 600 900 650 900 (310) 2,850 (525) 1,300 Building Less: Accumulated Depreciation Equipment Less: Accumulated Depreciation Patent Liabilities: 750 300 50 40 50 75 150 450 225 0 25 0 100 Accounts Payable Accrued Liabilities Taxes Pavable Interest Payable Dividends Payable Short-Term Debt Long-Term Note Payable Shareholder's Equity Common Stock Paid-In Capital-Excess Of Par Retained Earnings 3,150 750 1,740 05 3,000 675 1,500