During a recent year, Nicole's Getaway Spa (NGS) reported net income of $3,250. The company reported the following activities: a. Increase in inventory of $310 b. Depreciation of $2.100 c. Increase of $2,080 in prepaid expenses d. Payments of $3,700 on long-term debt. e. Purchased new spa equipment for $7.492 f P Payments on accounts payable exceeded purchases by $230 g. Collections on accounts recelvable exceeded credit sales by $769. h. Issued $11,000 of common stock Required: Based on this information, prepare a statement of cash flows for the year ended December 31 using the indirect method. Assume the cash balance at the beginning of the year was $6,100. (Amounts to be deducted should be indicated with a minus sign.)