8 Cemptex Corporation prepares its statement of cash flows using the Indirect method to report operating activities. Net income for the 2021 fiscal year was $689,000. Depreciation and amortization expense of $80,000 was included with operating expenses in the income statement. The following information describes the changes in current assets and liabilities other than cash: 7.69 points Decrease in accounts receivable Increase in inventory Therese in prepaid expenses Therease in salaries payable Decrease in income taxes payable $35,000 10,500 9,800 11,300 11,000 eBook References Required: Prepare the operating activities section of the 2021 statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.) Cash flows from operating activities: Adjustments for noncash effects: Changes in operating assets and liabilities: Net cash flows from operating activities