MOSS COMPANY Selected Balance Sheet Information December 31, 2016 and 2015 2016 2015 Current assets $ 84,650 S 26,800 25,000 32,000 60,000 54.100 Accounts receivable Inventory Current liabilities Accounts payable Income taxes payable 30,400 25,700 2,050 2,200 MOSS COMPANY Income Statement For Year Ended December 31, 2016 Cost of goods sold Gross profit Operating expenses S 515,000 331,600 183,400 Depreciation expense S 36,000 121500 157,500 25,900 Other expenses Income before taxes Income taxes expense Net income S 18,200 Use the information above to calculate this company's cash flows from operating activities using the indirect method. (Amounts to be deducted should be indicated by a minus sign.)