6-12 The current sections of Blues Traveler Co. balance sheets at December 31, 2007 and 2008, are presented below. BLUES TRAVELER Co. Comparative Balance Sheets (partial) December 31 2008 2007 Current assets Cash Accounts receivable Inventory Prepaid expenses Total current assets Current liabilities Accrued expenses payable Accounts payable Total current liabilities $105,000 110,000 171,000 27,000 $413,000 $ 99,000 85,000 186,000 32,000 $402,000 $ 15,000 88,000 $103,000 $ 5,000 92,000 $ 97,000 Blues Traveler's net income for 2008 was $163,000. Depreciation expense was $30,000. Instructions Prepare the operating activities section of Blues Traveler's statement of cash flows for the year ended December 31, 2008, using the indirect method