A company' s current-year Income Statement and selected Balance Sheet data at December 31 of the current and prior years follow. In good order and form, prepare the operating activities section of the Statement of Cash Flows, using the indirect method. Income Statement For the Current Year Ended December 31, $150,000 Sales Revenue cost of Goods Sold Gross Profit Operating Expenses Depreciation Expense 30000 20, 000 Salaries Expense Interest Expense Net Income Selected Balance sheet Accounts At December 31 Accounts Receivable Inventory Accounts Payable Salaries Payable Interest Payabie $14 7 3 $12 cash Flows from Operating Activities Net Income adjustments to Reconcile Net Cash Provided by Operating activities Non Cash Items Depreciation Expense changes in current Assets & current Liabilities Increase in Accounts Receivable Decrease in Inventory Decrease in Accounts Payable Increase in Salaries Payable Increase in Interest Payable Net cash Provided by operat ing Activities