Question $32$

$5\mathrm{.}55$ pts

For each of the following balance sheet items, indicate whether the change in value would be an addition$/$subtraction$/$neither on the Statement of Cash flows and in what section of the Statement of Cash Flows it the change would appear.

$\backslash$table$[[,2022,2021,$Add$/$Sub$/$Neither$,$Section$],[$Cash$,$$$108,000,$$$40,000,[$ Select$],[$ Select$]],[\backslash$table$[[$Accounts$],[$Receivable$]],$$$20,000,$$$15,000,[$ Select$],[$ Select$]],[$Inventory$,$$$8,000,$$$7,000,[$ Select $],[$Select$]],[\backslash$table$[[$Prepaid$],[$Rent$]],$$$5,000,$$$7,500,[$ Select $],[$ Select$]],[$Equipment$,$$$21,000,$$$10,000,[$ Select $],],[$Patent$,$$$15,000,$$$18,000,[$ Select $],[$ Select$]],[\backslash$table$[[$Accounts$],[$Payable$]],$$$7,000,$$$8,000,,[$ Select$]],[\backslash$table$[[$Wages$],[$Payabl$]],$$$2,500,$$$2,000,,],[\backslash$table$[[$Note$],[$Payable$],[($bank$]],$$$20,000,$$$10,000,,],[,,,,],[\backslash$table$[[$Common$],[$Stock$]],$$$20,000,$$$15,000,,]]$