MOSS COMPANY Income Statement For Year Ended December 31, 2021 Sales $ 530,090 Cost of goods sold 337, 609 Gross profit 192, 409 Operating expenses (excluding depreciation) 123, 508 Depreciation expense 39, 090 Income before taxes 29, 909 Income taxes expense 9,908 Net income $ 20, 090 MOSS COMPANY Selected Balance Sheet Information At December 31 2821 2028 Current assets Cash $ 86, 150 $ 28,308 Accounts receivable 26,589 35, 806 Inventory 61, 580 54, 480 Current liabilities Accounts payable 33, 480 27, 208 Income taxes payable 2, 280 2, 580 Use the information above to calculate cash flows from operating activities using the indirect method. (Amounts to be deducted should be Indicated by a minus sign.) Cash flows from operating activities: Adjustments to reconcile net income to net cash provided by operating activities ncome statement items not affecting cash $ 39,000 Changes in current operating assets and liabilities 39,000 19,000