I got a few of the descriptions correct, but the red one is wrong. Please help me fill this out!

Piura Merchandising Corporation Income Statement At December 31, 2015 $1,500,000 Sales Less: Cost of goods sold Beginning inventory $ 400,000 800,000 (200,000) Purchases Ending inventory (1,000,000) (100,000) (20,000) (80,000) (40,000) $ 260,000 (104,000) 156,000 Less: Depreciation expense Less: Amortization of patent Less: Wages expense Less: Insurance expense Income before taxes Less: Income taxes (all current) Net income Other information is as follows: A. Accounts payable decreased by $20,000 during the year. B. Accounts receivable increased by $20,000. C. All wages were paid at the beginning of the year; at the end of the year, wages payable had a balance of $12,000. D. Prepaid insurance increased by $24,000 during the year Prepare a schedule that provides the operating cash flows for the year using the indirect method. Refer to the list below for the exact wording of an amount description within your Statement of Cash Flows. Amount Descriptions Amortization of patent Decrease in accounts payable Decrease in accounts receivable Decrease in inventory Decrease in prepaid insurance Decrease in wages payable Depreciation expense Increase in accounts payable Increase in accounts receivable Increase in inventory Increase in prepaid insurance Increase in wages payable Less cost of goods sold Net cash from operating activities Net income Net loss