Subtract accounts in 1992 from 1991 in Table 1 to get Xs in Table 5 for 1992. These are either increases/decreases (uses/sources) in cash. Example: In Table 5, increase in receivables = 58,714 (1992) 36,924 (1991) = (-21,790). For other numbers, add/subtract numbers in Table 5. Example: in Table 5, cash cost of goods = (342,016) (cost of goods sold) (() usually denotes negative numbers or subtraction) + (28,623) (increase in inventories) + 18,984 (increase in accounts payable) + 4,462 (increase in accruals) = ($347,193).subtract accounts om 1992 from 1991 in Table