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Required information [The following information applies to the questions displayed below. ] Ravenna Company is a merchandiser that uses the indirect method to prepare the operating activities section of its Part 2 of 4 . . statement of cash flows. Its balance sheet for this year IS as follows: Ending Beginning 1 Balance Balance Dims Cash $ 121,800 $ 146,550 p Accounts receivable 95,900 103,400 Inventory 128,800 117,500 Total current assets 346,500 367,450 EBOOK Property, plant, and equipment 339 , 000 329 , 000 Less accumulated depreciation 113, 000 82,250 References Net property, plant, and equipment 226 , 000 246 , 750 Total assets $ 572,500 $ 614,200 Accounts payable $ 75,200 $ 133,500 Income taxes payable 58,300 80,200 Bonds payable 141,000 117,500 Common stock 164,500 141,000 Retained earnings 133,500 142,000 Total liabilities and stockholders ' equity $ 572 , 500 $ 6 14 , 200 l During the year, Ravenna paid a $14,100 cash dividend and it sold a piece of equipment for $7,050 that had originally cost $16,800 and had accumulated depreciation of $11,200. The company did not retire any bonds or repurchase any of its own common stock during the year. 3. How much depreciation would the company add to net income on its statement of cash flows? -:| 1. What is the amount of the net increase or decrease in cash and cash equivalents that would be shown on the company's statement of cash flows? I::| 5a. What is the amount and direction (+ or ) of the accounts receivable adjustment to net income in the operating activities section of the statement of cash flows? 5b. What does this adjustment represent? Complete this question by entering your answers in the tabs below. Req 5A Req 53 What is the amount and direction (+ or ) of the accounts receivable adjustment to net income in the operating activities section of the statement of cash flows?