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The Foundational 15 (Static) [LO13-1, LO13-2] [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 statement of cash flows. Its balance sheet for this year is as follows: During the year, Ravenna paid a $6.000 cash dividend and it sold a piece of equipment for $3,000 that had originally cost $6,000 and had accumulated depreciation of $4,000. The company did not retire any bonds or repurchase any of its own common stock during the year. During the year, Ravenna paid a $6,000 cash dividend and it sold a piece of equipment for $3,000 that had originally cost $6,000 and had accumulated depreciation of $4,000. The company did not retire any bonds or repurchase any of its own common stock during the year. oundational 135 (Static) -a. What is the amount and direction ++ or 1 of the accounts receivable adjustment to net income in the operating activities section ie statement of cash flows? b. What does this adjustment represent? Complete this question by entering your answers in the tabs below. What is the amount and direction ( + or ) of the accounts receivable adjustment to net income in the operating activities mection of the statement of cash flows? 5-a. 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? 5-b. What does this adjustment represent? Complete this question by entering your answers in the tabs below. What does this adjustment represent