A comparative balance sheet and income statement is shown for Cruz, Incorporated. Use the indirect method to prepare the operating activities section of Cruz's statement of cash flows. Note: Amounts to be deducted should be indicated with a minus sign. CRUZ, INCORPORATED Income statement For Year Ended December 31, 2021 iales iross profit perating expenses (excluding depreciation) epreciation expense ncome before taxes ncome taxes expense let income $353,400227,500125,90064,5002734,20020012,400$21,800 quired