A CRUZ, INCORPORATED B C D E CRUZ, INCORPORATED Income Statement For Year Ended December 31, 2021 Sales \begin{tabular}{|r|} \hline \#\#IHIHI\#\#\#\# \\ \hline 314,000 \\ \hline 174,000 \\ \hline 89,100 \\ \hline 37,600 \\ \hline 47,300 \\ \hline 17,300 \\ \hline$30,000 \\ \hline \end{tabular} Cost of goods sold 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. (Use cells A6 to C38, as well as the "Cash Flow Items" tab for cell referencing and/or formulas needed to complete deducted should be indicated with a minus sign.) (Use cells A6 to C38, as well as the "Cash Flow items" tab for cell referencing and/or formulas needed to complete this question.) Amounts to be