New Vision Company completed its income statement and balance sheet and provided the following information: Service Revenue $ 66,100 Expenses: Salaries and Wages $ 42,100 Depreciation 7,310 Utilities 6,050 Office 1,710 57,170 Net Income $ 8,930 Decrease in Accounts Receivable $ 12,100 Paid cash for equipment 5,050 Increase in Salaries and Wages Payable 9,050 Decrease in Accounts Payable 4,275 Required: Present the operating activities section of the statement of cash flows