subject: intermediate accounting 1 i need someone to explain to me this please

when we put the number by negative or positive

like this increase in inventory its negative why ? and the increase in accounts payple is positive

could someone explain to me when we make the number positive or negative ?

Stanislaus Co. Statement of Cash Flows Selected financial statement information and additional data for Stanislaus Co. is presented below. Prepare a statement of cash flows for the year ending December 31, 2012 C Additional data for 2012: 1. Net income was 235,200. 2. Depreciation was 31,600. 3. Land was sold at its original cost. 4. Dividends of 96,600 were paid. 5. Equipment was purchased for 84,000 cash. 6. A long-term note for 201,600 was used to pay for an equipment purchase. 7. Share capital-ordinary was issued to pay a 67,200 long-term note payable