New Vision Company completed its income statement and balance sheet and provided the following information:

Service Revenue $ $66,000$

Expenses:

Salaries and Wages $ $42,000$

Depreciation $7,300$

Utilities $6,000$

Office $1,70057,000$

Net Income $ $9,000$

Decrease in Accounts Receivable $ $12,000$

Paid cash for equipment $5,000$

Increase in Salaries and Wages Payable $9,000$

Decrease in Accounts Payable $4,250$

Required:

Present the operating activities section of the statement of cash flows for New Vision Company using the indirect method.