Net Income is $340,000 Depreciation is $15,000 Loss on Equipment Sale is $9,000 1-1-21 A/R is $17,000 12-31-21 A/R is $25,000 1-1-21 A/P is $40,000 12-31-21 A/P is $85,000 1-1-21 Inventory is $93,000 12-31-21 Inventory is $31,000 REQUIRED: PREPARE THE OPERATING SECTION OF THE CASH FLOW STATEMENT