6. Which one of the following items will not appear in the operating section of Patnode's 2015 indirect method cash flow statement? Deduct: increase in accounts receivable $3,000 Add: decrease in accounts payable $1,000 Add: increase in taxes payable $2,400 Add: decrease inventories $6,000 Note that amortization of the license asset has been shown as a separate line item only for ease of calcuiations. Patnode, Inc. Comparative Balance Sheet Assets Liabilities Change Dec. 31, 2014 Dec. 31, 2015 Dec. 31, 2014 Dec. 31,2015 Change Current Assets Cash Accounts receivable Merchandise inventory Total current assets Current Liabilities Accounts payable Taxes payable Short-term debt Total current liabilities $12,000 0,400 15,000 $30.400 $34,000 22000 18,000 $41,000 25,000 12.000 $78,000 $7,000 3,000 (0,000) $ 4,000 S-1,000 2,400 5,000 13,000 7,000 10,000 $74.000 $ 30.000 S6.400 Non-Current Assets Machinery, at cost Less: Acoumulated depreciation Machinery, net License, at cost Less: Amortization License, net 15,000 Owners' Equity 3,000 12.000 0 $15,000 3,000 19,000 34,000 22,000 38,000 Common stock 3.000 4,600 Retained earnings Total Liabilities & Owners' Equity 12,000 $ 10,000 1,000 $10,000 3,000 $ 97,000 $ 83,000 $14,000 00 (2.000) 9,000 7,000 S 97,000 Total Assets $ 83,000 $14,000