6) Prepare the Operating section of the Statement of Cash Flows using the following information. a. Gain of sale of Equipment $4,000 b. Beginning A/P $5,000 c. Ending A/P $7,000 d. Beginning A/R $5,000 e. Ending A/R $11,000 f. Net income $90,000 g. Depreciation $12,000 h. Beginning Inventory $5,000 i. Ending Inventory $200