A comparative balance sheet and income statement is shown for Cruz, Inc. 2017 CRUZ, INC. Comparative Balance Sheets December 31, 2018 2018 Assets Cash $ 66,100 Accounts receivable, net 28,500 Inventory 59,700 Prepaid expenses 3,700 Total current assets 158,000 Furniture 74,600 Accum. depreciation,Furniture (11,600) Total assets $221,000 Liabilities and Equity Accounts payable $ 10,400 Wages payable 6,300 Income taxes payable 1,000 Total current liabilities 17,700 Notes payable (long-term) 20,700 Total liabilities 38,400 Equity Common stock, $5 par value 159,500 Retained earnings 23,100 Total liabilities and equity $221,000 $ 16,600 35, 200 66,100 3,000 120,900 85,000 (6,400) $199,500 $ 14,700 3,500 1,900 20,100 50,500 70, 600 125,000 3,900 $199,500 CRUZ, INC. Income Statement For Year Ended December 31, 2018 Sales $341,600 Cost of goods sold 219,800 Gross profit 121,800 Operating expenses Depreciation expense $ 26,300 Other expenses 62,400 88,700 Income before taxes 33,100 Income taxes expense 12,100 Net income $ 21,000 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 0 $ 0