Burns Corporation's net income last year was $75,000. Changes in the company's balance sheet accounts for the year appear below: Increases (Decreases) Asset and Contra-Asset Accounts Cash Accounts receivable Inventory Prepaid expenses Long-term investments Property, plant and equipment Accumulated depreciation $ 19,000 $13,000 $(20,000) $ 3,000 $ 31,000 $61,000 $ 37,000 Liability and Equity Accounts Accounts payable Accrued liabilities Income taxes payable Bonds payable Common stock Retained earnings $(20,000) $10,000 $ 40,000 $(51,000) $ 25,000 $ 66,000 The company did not dispose of any property, plant, and equipment, sell any long-term investments, issue any bonds payable, or repurchase any of its own common stock during the year. The company declared and paid a cash dividend of $9,000 Required a. Prepare the operating activities section of the company's statement of cash flows for the year. (Use the indirect method.) (Amounts to be deducted should be indicated with a minus sign.) Answer is not complete. Burns Corporation's Statement of Cash Flows-Indirect Method (partial) Net income Adjustments Depreciation Increase in accounts receivable Decrease in inventory Increase in prepaid expenses Decrease in accounts payable Increase in accrued liabilities Increase in income taxes payable