What is the impact to the statement of cash flow for each of the balance sheet items?

Balance sheet at December 31 Cash Accounts receivable Merchandise inventory Property and equipment Less: Accumulated depreciation Accounts payable Accrued wage expense Note payable, long-term Common stock and additional paid-in capita Retained earnings Current Year $37,000 32,000 41 ,OOO 132,000 -41 ,000 $201 ,ooo $36,000 1 ,200 38,000 88,600 37,200 $201 ,ooo Prior Year $29,000 28,000 38,000 111,000 -36,000 $170,000 $27,000 1 ,400 44,000 72,600 25,000 $170,000 Change impact on SCF -8,000 -4,000 -3,000 -21 ,ooo 5,000 -31 ,ooo -9,000 200 6,000 -16,000 -12,200 -31 ,ooo