Annual Income Statement Data Sales Expenses: Cost of goods sold Wages expense Amortization expense Net income $ 55,000 Wages payable decrease Selected Year-End Balance Sheet Data $ 3,400 Inventory increase 520 33,000 Accounts payable decrease 11,300 1,200 2,400 $ 8,300 Prepare the operating activities section of the statement of cash flows for GreenGarden using the indirect method. Note: Enter amounts to be deducted as negative values. 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 current operating assets and liabilities