A comparative balance sheet and income statement is shown for Cruz, Incorporated. CRUZ, INCORPORATED Comparative Balance Sheets, At December 31 Assets Cash Accounts receivable, net Inventory Prepaid expenses Total current assets Furniture Accumulated depreciation-Furniture: Total assets Liabilities and Equity Accounts payable Wages payable Income taxes payable Total current liabilities Notes payable (long-term) Total liabilities Equity Common stock, $5 par value Retained earnings Total liabilities and equity 2021 2020 $ 85,600 36,800 $ 21,300 45,200 77,100 84,900 4,700 3,900 204,200 155,300 94,700 110,500 (8,400) (14,700) $ 284,200 $13,400 8,000 $ 257,400 $ 19,000 4,500 1,400 2,500 22,800 26,000 28,900 66,400 51,700 92,400 204,000 162,300 28,500 2,700 $284,200 $ 257,400 Maps lake lest: Lecture E... Search | Provider D... for Home PROD10-1... Tableau Server RC Preventive Saved Sales Income Statement For Year Ended December 31, 2021 Cost of goods sold Gross profit Operating expenses (excluding depreciation)" Depreciation expense Income before taxes Income taxes expense Net income $ 440,700 283,700 157,000 80,400 33,900 42,700 15,500 $ 27,200 Use the above balance sheet and income statement to prepare the operating activities section by di were made on credit basis. Note: Amounts to be deducted should be indicated with a minus sign. Cash flows from operating activities