MOSS COMPANY Selected Balance Sheet Information December 31, 2017 and 2016 2017 2016 Current assets $26,800 32,000 54,100 Cash $84,650 25,000 60,000 Accounts receivable Inventory Current liabilities Accounts payable Income taxes payable 30,400 2,050 25,700 2, 200 MOSS COMPANY Income Statement For Year Ended December 31, 2017 $515,000 331,600 Sales Cost of goods sold Gross profit Operating expenses Depreciation expense Other expenses 183,400 $36,000 121,500 157,500 Income before taxes 25,900 7,700 Income taxes expense Net income 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.) Cash flows from operating activities: Adjustments to reconcile net income to operating cash flow