MOSS COMPANY Selected Balance Sheet Information December 31, 2017 and 2016 2017 2016 Current assets Cash Accounts receivable Inventory $93,150 35,300 49,000 55,800 33,500 68,500 Current liabilities Accounts payable Income taxes payable 47,400 2,900 34,200 3,900 MOSS COMPANY Income Statement For Year Ended December 31, 2017 Sales Cost of goods sold Gross profit Operating expenses $569,000 365,600 203,400 Depreciation expense 53,000 Other expenses Income before taxes Income taxes expense Net income 130,500 183,500 19,900 11,100 $ 8,800 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.)