2. An extract from the financial statements of Moonlight Entertainers reveals the following: $ Dividends Paid 25,000 Increase in Accounts Receivable 65,000 Increase in Inventories 5,000 Increase in Common Stock 27,000 Net Income 120,000 Decrease in Gross Non-Current Assets 55,000 Depreciation Expense 20,000 Increase in Accounts Payable 40,000 Prepare the section of the statement to show the Net Cash Flows from Operations for Moonlight Enterprise