MOSS COMPANY Selected Balance Sheet Information At December 31 2020 2019 Current assets Cash $88, 150 $30,300 Accounts receivable 28,500 39,000 Inventory 63,500 54,800 Current liabilities Accounts payable 37,400 29,200 Income taxes payable 2,400 2,900 MOSS COMPANY Income Statement For Year Ended December 31, 2020 Sales $550,000 Cost of goods sold 345,600 Gross profit 204,400 Operating expenses (excluding depreciation) 125,500 Depreciation expense 43,000 Income before taxes 35,900 Income taxes expense 12,900 Net income $ 23,000 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