Cemptex Corporation prepares Its statement of cash flows using the Indirect method to report operating activities. Net Income for the 2024 fiscal year was $659,000. Depreciation and amortization expense of $94,000 was included with operating expenses in the income statement. The following information describes the changes in current assets and liabilitles other than cash: Required: Prepare the operating activitles section of the 2024 statement of cash flows. Note: Amounts to be deducted should be Indlcated with a minus sign