A comparative balance sheet and Income statement is shown for Cruz, Incorporated. 2020 CRUZ, INCORPORATED Comparative Balance Sheets At December 31 2021 Assets Cash $ 64,400 Accounts receivable, net 27,800 Inventory 58,200 Prepaid expenses 3,600 Total current assets 154,000 Furniture 72,600 Accumulated depreciation-Furniture (11,308) Total assets $ 215,300 Liabilities and Equity Accounts payable $ 10,100 Wages payable 6,100 Income taxes payable 1,000 Total current liabilities 17,200 Notes payable (long-term) 20,700 Total liabilities 37,900 Equity common stock, 55 par value 154,500 Retained earnings 22,900 Total liabilities and equity $ 215,380 $ 16,200 34,400 64,600 2,900 118, 100 82,200 (6,200) $ 194,100 $ 14,300 3,400 1,800 19,500 42.800 67,300 124,000 2.800 $ 194, 100 CRUZ, INCORPORATED Income Statement For Year Ended December 31, 2021 Sales Cost of goods sold Gross profit Operating expenses (excluding depreciation) Depreciation expense Income before taxes Income taxes expense $ 332,400 213000 118,500 be, 700 25.500 32,200 11,800 CRUZ) INCORPORATED Incone Statement For Year Ended December 31, 2821 Sales Cost of soods sold Gross profit Operating expenses (excluding depreciation) Depreciation expense Income before taxes Income taxes expense Net income 5332,400 213,900 118,500 68,700 25,600 32,200 11, Bee 520,400 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 Rows from operating activites Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and abilities