A comparative balance sheet and income statement is shown for Cruz, Incorporated. CRUZ, INCORPORATED Comparative Balance Sheets At December 31 2021 2020 Assets Cash $ 64,300 $ 16,100 Accounts receivable, net 27,600 34,100 Inventory Prepaid expenses Total current assets Furniture Accumulated depreciation-Furniture Total assets Liabilities and Equity Accounts payable Wages payable 57,700 64,000 3,600 2,900 153,200 117,100 72,600 82,200 (11,200) (6,200) $ 214,600, $193,100 Income taxes payable 1,000 $ 10,100 6,000 $ 14,200 3,300 1,800 Total current liabilities Notes payable (long-term) Total liabilities Equity Common stock, $5 par value. Retained earnings 17,100 19,300. 20,600 47,700 37,700 67,000 154,700 123,700 22,200 2,400 Total liabilities and equity $ 214,600 $ 193,100 CRUZ, INCORPORATED Income Statement For Year Ended December 31, 2021 Sales Cost of goods sold $ 330,500 212,700 117,800 Gross profit Operating expenses (excluding depreciation) Depreciation expense Income before taxes Income taxes expense Net income 60,300 25,400 32,100 11,700 $ 20,400 Total liabilities and equity $ 214,600 $ 193,100 CRUZ, INCORPORATED Income Statement For Year Ended December 31, 2021 Sales Cost of goods sold $ 330,500 212,700 117,800 60,300 25,400 32,100 11,700 $ 20,400 Gross profit Operating expenses (excluding depreciation) Depreciation expense Income before taxes Income taxes expense Net income. Required: Use the indirect method to prepare the operating activities section of Cruz's statement of cash flows. (Amounts to should be indicated with a minus sign.) Cash flows from operating activities Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and liabilities