The account balances for the noncash current assets and current liabilities of Bentley Inc. are as follows : December 31 2015 2014 Accounts receivable Merchandise inventory Prepaid expenses Totals Accounts payable Salaries payable. 15,000 39,000 61,500 47,000 52,000 43,500 130,500 129,500 32,000 39,500 33,000 56,500 127,000 96,000 Totals During 2015 Bentley Inc. reported depreciation expense of $16,500. A gain on sale of equipment was reported in the amount of $12,500. All purchases and sales are on account. Net income for 2015 was $55,000. Prepare the operations section of the statement of cash flows using the indirect method. (select one) Statement of Cash Flows (select one) X