2. Prepare a cash flow from operations in proper format from the information below. increase in accounts receivables $36,000 decrease in inventories 19,500 net income 160,000 increase in accounts payables 29,500 depreciation and amortization 87,300 decrease in prepaid expenses decrease in salaries payables 7,700 9,300 gain on sale of equipment loss on sale of investments 11,000 12,750