Cain Incorporated reports net income of $$17,200.$ Its comparative balance sheet shows the following changes: accounts receivable

increased $$8,200$; inventory decreased $$10,200$; prepaid insurance decreased $$3,200$; accounts payable increased $$5,200$; and taxes

payable decreased $$4,200.$ Compute cash flows from operations using the indirect method.

Note: Amounts to be deducted should be indicated by a minus sign.Bryant Company reports net income of $$22,800.$ For the year, depreciation expense is $$9,800$ and the company reports a gain of

$$5,800$ from sale of machinery. It also had a $$4,800$ loss from retirement of notes. Compute cash flows from operations using the

indirect method.

Note: Amounts to be deducted should be indicated by a minus sign.