13 ABC Company reports the following information: " Beginning balance in A/R=$1,000 . Ending balance in A/R-$2,200 - Beginning balance in Inventory-$4,000 . Ending balance in Inventory $4,100 - Beginning balance in A/P- $2,000 . Ending balance in A/P-$2,100 Cost of goods sold- $19,000 Gross sales $37,000 Sold a business with A/R of $500, Inventory of $400 and A/P of $300 Bought a business with A/R of $750, Inventory of $200 and A/P of $350 No Sales discounts, returns, or allowances No write-offs of A/R Selling, general and administrative expenses were $10,000 - . Depreciation expense was $2,700 Provision for tax (income tax expense) was determined using a 35% rate No temporary or permanent book / tax differences .No other transactions occurred during the accounting period Prepare the operating section of the SCF using the indirect method