Chee Cain Inc. 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. (Amounts to be deducted should be indicated by a minus sign.) S 17.200 Cash Flows from Operating Activities (Indirect) Net income Adjustments to reconcile net income to net cash provided by operating activities Changes in current assets and liabilities Accounts receivable Inventory Prepaid insurance Accounts payable Taxes payable Taxes payable Cash provided by used for) operating activities (8.200) 10,200 3.200 5,200 (4.200) 0 $ 23.400