Annual Income Statement Data Sales Expenses : Cost of goods sold Wages expense Amortization expense Net income Selected Year-End Balance Sheet Data $ 60,000 Wages payable decrease Inventory increase 35,000 Accounts payable decrease 10,100 2,500 $ 12,400 $ 3,400 590 2,400 Prepare the operating activities section of the statement of cash flows for Green Garden using the indirect method. (Amounts to be deducted should be indicated with a minus sign.) Statement of Cash Flows (partial) Cash flows from operating activities-indirect method Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and liabilities $ 0