$55,000 Annual Income Statement Data Sales Expenses: Cost of goods sold Wages expense Amortization expense Net income Selected Year-End Balance Sheet Data Prepaid expenses increase $3,400 Inventory increase 520 Accounts payable decrease 1,200 33,000 11,300 2,400 $ 8,300 Prepare the operating activities section of the statement of cash flows for Green Garden using the indirect method. (Amounts to be deducted should be indicated with a minus sign.) Statement of Cash Flows (partial) Cash flows from operating activities Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and liabilities 0