A comparative balance sheet and income statement is shown for Cruz, 2016 CRUZ, INC. Comparative Balance Sheets December 31, 2017 2017 Assets Cash $ 64,300 Accounts receivable, net 27,600 Inventory 57,700 Prepaid expenses 3,600 Total current assets 153,200 Furniture 72,600 Accum. depreciation-Furniture (11,200) Total assets $ 214,600 Liabilities and Equity Accounts payable $ 10,100 Wages payable 6,000 Income taxes payable 1,000 Total current liabilities 17,100 Notes payable (long-term) 20,600 Total liabilities 37,700 Equity Common stock, $5 par value 154,700 Retained earnings 22, 200 Total liabilities and equity $ 214,600 $ 16,100 34,100 64,000 2,900 117,100 82,200 (6, 200) $ 193, 100 $ 14,200 3,300 1,800 19,300 47,700 67,000 123,700 2,400 $ 193,100 CRUZ, INC. Income Statement For Year Ended December 31, 2017 Sales $330,500 Cost of goods sold 212,700 Gross profit 117,800 Operating expenses Depreciation expense $ 25,400 Other expenses 60,300 85,700 Income before taxes 32,100 Income taxes expense 11,700 Net income $ 20,400 Required: Use the indirect method to prepare the cash provided or used from operating activities section only of the statement of cash flows for this company. (Amounts to be deducted should be indicated with a minus sign.) Cash flows from operating activities Adjustments to reconcile net income to operating cash flow Income statement items not affecting cash Changes in current operating assets and liabilities