Decrease in Accounts Receivable $ 12,000 Paid cash for equipment 5,000 Increase in Salaries and Wages Payable 9,000 Decrease in Accounts Payable 4,250 Required: Present the operating activities section of the statement of cash flows for New Vision Company using the indirect method. Of the potential causes of differences between cash flow from operations and net income, which are the most important to financial analysts