2017 2016 Current assets Cash Accounts receivable Inventory $84,650 $26,800 32,000 54,100 25,000 60,000 Current liabilities Accounts payable Income taxes payable 30,400 2,050 25,700 2,200 MOSS COMPANY Income Statement For Year Ended December 31, 2017 Sales Cost of goods sold Gross profit Operating expenses $515,000 331.600 183,400 Depreciation expense $36,000 121,500 Other expenses Income before taxes Income taxes expense Net income 157,500 25,900 7,700 $ 18,200 Use the information above to calculate this company's cash flows from operating activities using the indirect method. (Amounts to be deducted should be indicated by a minus sign.) Net income Adjustments to reconcile net income to operating cash flow 0 0