CRUZ, INCORPORATED At December 31 Comparative Balance Sheets Assets Cash Accounts receivable, net Inventory Prepaid expenses Total current assets Furniture Accumulated depreciation-Furniture Total assets Liabilities and Equity Accounts payable Wages payable Income taxes payable Total current liabilities Notes payable (long-term) Total 1iabilities Equity Common stock, \$5 par value Retained earnings Total liabilities and equity \begin{tabular}{rr} 2021 & 2020 \\ \hline$9,200 & $17,200 \\ 29,700 & 36,500 \\ 62,200 & 68,5%00 \\ 3,800 & 3,100 \\ \hline 164,900 & 125,300 \\ 76,600 & 87,800 \\ (11,900) & (6,700) \\ \hline$229,600 & $206,400 \\ \hline \end{tabular} \begin{tabular}{rr} $10,800 & $15,200 \\ 6,400 & 3,600 \\ 1,100 & 2,000 \\ \hline 18,300 & 20,800 \\ 22,700 & 53,100 \\ \hline 41,000 & 73,900 \end{tabular} \begin{tabular}{rr} 162,900 & 127,800 \\ 25,700 & 4,700 \\ \hline$229,600 & $206,400 \\ \hline \end{tabular} Use the indirect method to prepare the operating activities section of Cruz's statement of Note: Amounts to be deducted should be indicated with a minus sign. Use the indirect method to prepare the operating activities section of Cruz's statement of cash flows. Note: Amounts to be deducted should be indicated with a minus sign