3.

The income statement of Sage Company is shown below. Additional information: 1. Accounts receivable decreased \\( \\$ 300,000 \\) during the year. 2. Prepaid expenses increased \\( \\$ 180,000 \\) during the year. 3. Accounts payable to suppliers of merchandise decreased \\( \\$ 280,000 \\) during the year. 4. Accrued expenses payable decreased \\( \\$ 110,000 \\) during the year. 5. Administrative expenses include depreciation expense of \\( \\$ 70,000 \\). Prepare the operating activities section of the statement of cash flows for the year ended December 31, 2025, for Sage Company, using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g