Green Brands, Inc. (GB) presents its statement of cash flows using the Indirect method. The following accounts and corresponding balances were drawn from Ger's Year 2 and Year 1 year-end balance sheets Account Title Accounts receivable Merchandise inventory Prepaid insurance Accounts payable Salarios payable Unearned service revenue Year 2 3.22,100 56,200 16,400 25,600 4,850 700 Year a $ 26,400 48,200 26.600 18,860 3,5 2,750 The Year 2 income statement is shown next: Income Statement Sales Cost of goods sold Gross sarcin Service revenue Insurance expense Salaries wense Depreciation expense operating income Gain on sale of equipent Net Income $512,000 382.000) 210,000 5,400 49,00) (140) (5,200) 47,200 553,500 b. Prepare the operaing activities section of the statement of cash flows using the Indirect method for Year 2. (Amounts to be deducted should be indicated with o minus slgn.) GREEN BRANDS, INC Statement of Cash Flows Operating Activities) For the Year Ended December 31, Year 2 Cash flows from operating actvities Not income S Add 51 000 Deduct Add Doncash expenses Net cash flow from operating activities 3 51.000