Please help solve all parts of equation

Cash Flows from Operating ActivitiesIndirect Method The net income reported on the income statement for the current year was $315,700. Depreciation recorded on equipment and a building amounted to $94,400 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 $86,820 $92,030 Accounts receivable (net) 110,090 113,570 Inventories 217,050 195,660 Prepaid expenses 12,070 12,980 Accounts payable (merchandise creditors) 96,980 102,710 Salaries payable 13,980 12,790 a. Prepare the Cash Flows from Operating Activities section of the statement of cash flows, using the indirect method. Use the minus sign to indicate cash out flows, cash payments, decreases in cash, or any negative adjustments. Statement of Cash Flows (partial) Cash flows from operating activities: Adjustments to reconcile net income to net cash flow from operating activities: Changes in current operating assets and liabilities: ACCOUNTts payable merchandise creditors) 90,980 TUZ,710 Salaries payable 13,980 12,790 a. Prepare the Cash Flows from Operating Activities section of the statement of cash flows, using the indirect method. Use the minus sign to indicate cash out flows, cash payments, decreases in cash, or any negative adjustments. Statement of Cash Flows (partial) Cash flows from operating activities: Adjustments to reconcile net income to net cash flow from operating activities: Changes in current operating assets and liabilities: o 111 Net cash flow from operating activities b. If the direct method had been used, would the net cash flow from operating activities have been the same