$59,000 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 Inventory increase Accounts payable decrease $4,000 540 1,900 32,000 10,600 1,000 $15,400 Prepare the operating activities section of the statement of cash flows for GreenGarden 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 not cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and liabilities