Thank you so much for your help. I would really appreciate if you could give me the correct answer as some one solved and it was wrong. Thank you!

1. b) Based only on the following information for Murdoch Pty Ltd, did cash go up or down? By how much? Classify each event as a source or a use of cash. Increase in accounts payable $25,000 Increase in inventory $15,000 Decrease in accounts receivable $27,000 Decrease in borrowings $65,000