You are given the following financial statement information for Macejkovic Corp: Balance Sheet 12/31/2020 12/31/2019 Cash 111,000 64,250 Accounts 20,600 25,500 Receivable Inventory 14,200 15,400 Prepaid 3,100 2,400 Expenses Total Current 148,900 107,550 Assets Property and 160,000 128,000 Equipment, net TOTAL 308,900 235,550 ASSETS Wages Payable 52,000 48,500 Bonds Payable 152,000 75,000 TOTAL 204,000 123,500 LIABILITIES Net income for 12/31/2020 is $18,500 There were no disposals of PP&E during the period. The accumulated depreciation balance was $76,000 and $91,000 at the end of 2019 and 2020, respectively. Answer the following questions related to calculating Macejkovic Corp's operating cash flows using the indirect method for the year ended 12/31/2020. Do not leave any cell blank! Q1: To arrive at operating cash flows, what adjustment (if any) is made to Net Income for Depreciation Expense? $ If the adjustment is positive, enter your answer as a positive number. If the adjustment is negative, enter your answer as a negative number. If there is no adjustment, please enter 0. Q2: To arrive at operating cash flows, what adjustment (if any) is made to Net Income for Gains and Losses? $ If the adjustment is positive, enter your answer as a positive number. If the adjustment is negative, enter your answer as a negative number. If there is no adjustment, please enter 0. Q3: What are operating cash flows for Macejkovic Corp for the year ended 12/31/2020: $ Enter net cash inflows as a positive number and net cash outflows as a negative number.