Headir Prepare the operating section of the statement of cash flows under the indirect method using the income statement below. During the year, accounts payable increased by $1,200 and accounts receivable decreased by $2,200. Cooration Income Statement For the Year Ended December 31, 20Y5 Sales revenue $182,100 $ 90,400 $. 91,700 Cost of merchandise sold Gross profit Operating expenses: Salaries expense Advertising expense Depreciation expense Amortization expense $41,300 1,500 6,250 2,240 Total operating expenses Income from operations Other revenue and expense: $ 51,290 $ 40,410 Rent revenue $15,300 Gain on sale of equipment $2,200 $ 17,500 $ 57,910 Net income