What kind of adjustments one has to make to company's net income to derive operating cash flows?

Income statement items $2016$: Net income $25$th EUR, Depreciation $15$th EUR.

$\backslash$table$[[$Balance sheet items,$31\mathrm{.}12\mathrm{.}2015,31\mathrm{.}12\mathrm{.}2016],[$Accounts recelvables,$16000,12\mathrm{.}000],[$Accounts payable,$5000,8000],[$Inventories$,10000,13000]]$

a$)42000$ EUR

b$)38000$ EUR

c$)44000$ EUR

$6.$ SIA Auto reported the following items on the balance sheet

$\backslash$table$[[$Balance sheet items,$31\mathrm{.}12\mathrm{.}2015,31\mathrm{.}12\mathrm{.}2016],[$Accounts payable,$23000,23000],[$Bank loans,$30000,50000],[$Notes payable,$15000,-],[$Treasury stock,$-,-5000],[$Share capital,$120000,110000]]$

Debt to assets ratio for $2016$ is closest to:

a$)30\mathrm{.}2\%$

b$)36\mathrm{.}2\%$

c$)27\mathrm{.}3\%$