er 12 B CRUZ, THE Cortivw balance sheets 2013 Assets 56,10 20.000 9,700 1,600 15,200 06.100 155,000 120,00 74,600 15.000 (11.00) 60 $221,000 $1,500 Accounts receivable Tnventory Prepaid expenses Total current Furniture Accum depreciation furniture Total assets Libilities and Equity Accounts payable We payable Income ce payable Total current abilities Notes payable (loeter) Yotal Tibilities Equity Comon stock, 55 per value Ratained earning Total liabilities and quity $ 10,00 6.100 $ 14,00 ,500 100 20.100 50.500 70.00 17.700 20,200 35. 159.500 23.00 $221,000 $199.500 CRUZ, nic Income statement En Year Ended December 31, 2019 Salon 5343.60 Cost of foods sold 219.000 Gross profit 121,300 Operating expenses Depreciation wapens 526,300 Other pense 1.200 Inco before taxes 33,100 Terms $26,00 wers preciate Other pents Income before taxes Expense ut in 18.00 2), 100 1,100 $ 21,000 Required: Use the direct method to prepare the operating activities section of the statement of cash flows (Amounts to be deducted should be indicated with a minus sign) Cash from operating active Ausstrecot come to operating how Income statement tems not affectindah Changes in Current operating and 5