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TUTORIAL TEST 10 The income statement of Rannier Inc. is presented below. Additional information: 1. Accounts receivable decreased $230,000 during the year, and inventory increased $120,000. 2. Prepaid expenses increased $125,000 during the year. 3. Accounts payable to merchandise suppliers increased $50,000 during the year. 4. Accrued expenses payable increased $155,000 during the year. RANNIER INC. Income Statement Instructions Prepare the operating activities section of the statement of cash flows for the year ended December 31, 20X3, for Rannier Inc., using the indirect method