3. Cemptex Co poration prepares its statement of cash flows using the indirect method to report operating activities. Net income for the 2018 fiscal year was $729,000. in tpreciation and amortization expense of S76,000 was included with operating expenses assets and liabilities other than cash: e income statement. The following information describes the changes in current Decr Increase in inventories Increase prepaid expenses Increase in salaries payable10,900 Decrease in income taxes payable 16,000 ease in accounts receivable $42,000 11,100 11,400 Required: Prepare the operating activities section of the 2018 statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.)