45 6 7 The following information is reported on the financial statements of Laker Company as of December 31, 2022: 8 Net income 9 Depreciation expense 10 11 12 Accounts receivable. 13 Prepaid rent $85,000 110,000 December 31, 2021 December 31, 2022 $94,000 $113,000 19,000 24,700 14 Inventory 15 Accounts payable 41,800 33,400 25,100 27,600 16 Salaries payable 22,590. 27,100 17 18 Prepare the cash flows from operating activities section of Laker's statement of cash flows using the indirect method. 19 Formulas for amounts to be deducted must return negative values. 20 21 22 Cash flows from operating activities: 23 24 Adjustments for noncash effects: 25 26 Changes in operating assets and liabilities