Annual Income Statement Data Selected Year-End Balance Sheet Data Sales $ 48,000 Prepaid expenses increase $ 4,000 Expenses: Inventory increase 600 Cost of goods sold 20,000 Accounts payable decrease 1,800 Wages expense 12,700 Amortization expense 1,800 Net income $ 13,500

Prepare the operating activities section of the statement of cash flows for GreenGarden using the indirect method. (Amounts to be deducted should be indicated with a minus sign.)