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

Service Revenue

Expenses:

Salaries and Wages

Depreciation

Utilities

office

Net Income

Decrease in Accounts Receivable

Paid cash for equipment

Increase in Salaries and Wages Payable

Decrease in Accounts Payable

$$66,100$

Required:

Present the operating activities section of the statement of cash flows for New Vision Company using the indirect method. $($Amounts to be deducted should be indicated with a minus sign.$)$

$\backslash$table$[[$NEW VISION COMPANY$],[$Cash Flows from Operating Activities$-$Indirect Method,$],[,],[,],[$Pdjustments to Reconcile Net Income to Cash,$],[,],[,],[$Changes in Current Assets and Current Liabilities,$],[,],[,]]$