Cemptex Corporation prepares its statement of cash flows usingthe indirect method to report operating activities. Net income forthe 2024 fiscal year was $679,000. Depreciation and amortizationexpen \( \begin{array}{lr}\text { Decrease in accounts receivable } & \$ 33,000 \\ \text { Increase in inventory } & 10,300 \\ \text { Increase in prepaid expenses } & 9,600 \\ \text { Increase in salaries 1 answer