A comparative balance sheet and income statement is shmmen for Cruz Insorporated. CRUZ, INCORPORATED Income Statement For Year Ended December 31, 2021 \begin{tabular}{lr} Sales & $444,200 \\ Cost of goods sold & 285,900 \\ \hline Gross profit & 158,300 \\ Operating expenses (excluding depreciation) & 81,200 \\ Depreciation expense & 34,200 \\ Income before taxes & 42,900 \\ Income taxes expense & 15,600 \\ Net income & $27,300 \\ \hline \end{tabular} Required: Use the indirect method to prepare the operating activities section of Cruz's statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.)