Required:

Calculate the change in each balance sheet account and indicate whether each account relates to operating, investing, and$/$or financing activities $(+$ for increase and $-$ for decrease$).$

Prepare a statement of cash flows using the indirect method.

Are the cash flows typical of a start$-$up$,$ healthy, or troubled company?

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Required $6$

Calculate the change in each balance sheet account and indicate whether each account relates to operating, investing, and$/$or financing activities $(+$ for increase and $-$ for decrease$).($Select $"$NE$"$ if there is no effect. Enter all amounts as positive values.$)$

$\backslash$table$[[,$Previous Year,Current Year,Change,Type$],[$Cash$,44,303,,],[$Accounts Receivable,$84,193,,],[$Inventory$,305,144,,],[$Equipment$,545,650,,],[$Accumulated Depreciation$-$Equipment,$(36),(62),,],[$Total$,942,1,228,,],[$Salaries and Wages Payable,$19,68,,],[$Notes Payable $($long$-$term$),454,560,,],[$Common Stock,$19,19,,],[$Retained Earnings,$450,581,,],[$Total$,942,1,228,,]]$