A comparative balance sheet and income statement is shown for Cruz, Incorporated. CRUZ, INCORPORAIED Comparative Balance Sheets At December 31 2021 2020 Assets Cash 5 91,100 $ 22,900 Accounts receivable, net 39,100 48,600 Inventory 81,800 91,300 Prepaid expenses 5,200 4,100 Total current assets 217,200 166,900 Furniture 105,000 116,200 Accumulated depreciationFurniture (16,200) (8,700) Total assets $ 306,000 $ 274,400 Liabilities and Equity Accounts payable $ 14,400 $ 20,200 Wages payable 3,600 4,500 Income taxes payable 1,400 2,500 Total current liabilities 24,400 27,200 Notes payable (long-term) 23,900 66,400 Total liabilities 53,300 93,600 Equity Common stock, $5 par value 216,400 112,100 Retained earnings 36,300 8,700 Total liabilities and equity $ 306,000 $ 214,400 CRUZ, INCORPORATED Income Statement For Year Ended December 31, 2021 Sales 5 469,700 Cost of goods sold 302,300 Gross profit 167,400 Operating expenses (excluding depreciation) 35,900 Depreciation expense 36,200 Income before taxes 45,300 Income taxes expense 16,500 Net income $ 28,800 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.) Cash ows from operating activities Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash :3 Changes in current operating assets and liabilities