The following information is available for the Ehrens Corporation:

Ehrens Corporation Balance Sheets At December 31
	2014		2013
Assets:
Cash............................................................................	$ 27,040		$ 25,440
Accounts receivable.....................................................	29,400		32,180
Merchandise inventory................................................	70,625		59,710
Long-term investments...............................................	56,000		56,000
Equipment...................................................................	175,500		145,500
Accumulated depreciation............................................	(33,550	)	(31,200	)
Total assets....................................................................	$325,015		$287,630
Liabilities:
Accounts payable.........................................................	$ 62,745		$ 42,635
Salaries payable............................................................	10,200		10,725
Long Term Bonds payable...........................................	48,750		66,000
Total liabilities...............................................................	$121,695		$119,360
Equity:
Common stock............................................................	117,000		96,000
Paid-in capital in excess of par....................................	13,000		9,000
Retained earnings.........................................................	73,320		63,270
Total equity....................................................................	$203,320		$168,270
Total liabilities and equity...............................................	$325,015		$287,630

Ehrens Corporation Income Statement For Year Ended December 31, 2014
Sales.............................................................		$240,000
Cost of goods sold.........................................	$80,900
Depreciation expense...................................	29,400
Other operating expenses.............................	48,000
Interest expense...........................................	2,000	(160,300	)
Other gains (losses):
Loss on sale of equipment..........................		(8,400	)
Income before taxes.....................................		71,300
Income taxes expense...................................		27,650
Net income...................................................		$ 43,650

Additional information: (1) Received cash for the sale of equipment that had cost $37,550 yielding an $8,400 loss. (2) New equipment was purchased for $67,550 cash. (3) Cash dividends were paid. (4) Additional shares of stock were issued for cash.

Prepare a statement of cash flows.

1. The total adjustment to reconcile net income to net cash provided by operating activities related to Accounts Receivable is?.

2. The total adjustment to reconcile net income to net cash provided by operating activities related to Merchandise Inventory is?

3. The total adjustment to reconcile net income to net cash provided by operating activities related to Accounts Payable is?

4. The total adjustment to reconcile net income to net cash provided by operating activities related to Salary Payable is?

5. The total adjustment to reconcile net income to net cash provided by operating items not providing or using cash (non-cash revenues or expenses) is?

6. The total adjustment to reconcile net income to net cash provided by operating activities related to non-operating items (gains and losses) is?