Kruse Nonprofit has the following activity related to its property, plant, and equipment (PP&E) accounts, net of accumulated deprecation. There were no sales of PP&E during the year. Beginning balance = $172,000 Ending balance = $248,000 Depreciation = $24,000 Show which sections of the statement of cash flows (using the indirect method) will be affected, in what direction, and by how much for all PP&E activity.