Martinez Ltd. had the following 2023 income statement data: Revenues $110,000 Expenses 50,900 $59.100 In 2023, Martinez had the following activity in selected accounts: Accounts Receivable Allowance for Expected Credit Losses 1/1/23 20,000 1.240 1/1/23 Revenues 110,000 1.300 96.000 Write-offs Collections Write-offs 1,300 1,410 Loss on impairment 12/31/23 32.700 1.350 12/31/23 Prepare Martinez's cash flows from operating activities section of the statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a negative sign eg-10,000 or in parenthesis eg (10,000)) Martinez Ltd.