Cemptex Corporation prepares its statement of cash flows using the indirect method to report operating activities. Net income for the 2021 fiscal year was 5624 000 Depreciation and amortization expense of $87000 was included with operating expenses in the income statement. The following information describes the changes in current assets and abilities other than cash Decrease in accounts receivable Increase in Inventory Increase in prepaid expenses Increase in salaries a ble $22.000 9,200 3.500 10.00 Required Prepare the operating activities section of the 2021 statement of cash flow minus sign.) (Amounts to be deducted should be indicated with a Cash flows from operating activities Adjustments for noncash