Brian Company reported net income of $40,000, which included depreciation expense and amortization expense of $21,000 and $18,000, respectively. The following changes also occurred during the year ended December 31, 2019: Inventory Accounts payable Notes payable (long-term) Income tax payable Accounts receivable $10,000 decrease 5,000 increase 15,000 decrease 7.000 increase 10,000 increase Prepare the operating activities section of the statement of cash flows using the indirect method for the year ended December 31, 2019