\begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{\begin{tabular}{l} CRUZ, INCORPORATED \\ Comparative Balance Sheets \end{tabular}} \\ \hline At December 31 & 2021 & 2020 \\ \hline \multicolumn{3}{|l|}{ Assets } \\ \hline Cash & $99,000 & $25,000 \\ \hline Accounts receivable, net & 42,800 & 53,100 \\ \hline Inventory & 89,690 & 99,700 \\ \hline Prepaid expenses & 5,600 & 4,400 \\ \hline Total current assets & 237,000 & 182,200 \\ \hline Furniture & 113,000 & 124,700 \\ \hline Accumulated depreciation-furniture & (17,600) & (9,400) \\ \hline Total assets & $332,400 & $297,500 \\ \hline \multicolumn{3}{|l|}{ Liabilities and Equity } \\ \hline Accounts payable & $15,600 & $21,900 \\ \hline Wages payable & 9,400 & 5,200 \\ \hline Incone taxes payable & 1,500 & 2,700 \\ \hline Total current liabilities & 26,500 & 29,800 \\ \hline Notes payable (long-tern) & 31,100 & 65,700 \\ \hline Total liabilities & 57,600 & 95,500 \\ \hline \multicolumn{3}{|l|}{ Equity } \\ \hline Common stock, $5 par value & 238,600 & 190,000 \\ \hline Retoined earnings & 36,200 & 12,000 \\ \hline Total liabilities and equity. & $332,400 & $297,500 \\ \hline \end{tabular} Use the indirect method to prepare the operating activities section of Cruz's statement of cash flows. Note: Amounts to be deducted should be indicated with a minus sign