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The following information pertains to Guy's Gear Company: Sales Expenses: $82,000 $51,000 6,200 Cost of Goods Sold Depreciation Expense Salaries and Wages Expense Net Income Accounts Receivable Decrease Inventory Increase Salaries and Wages Payable Increase 12,200 69,400 $12,600 $ 4,200 8,200 770 Required Present the operating activities section of the statement of cash flows for Guy's Gear Company using the indirect method. (Amounts to be deducted should be indicated with a minus sign.) GUY'S GEAR COMPANY Cash Flows from Operating Activities-Indirect Method et Income 12,600 Adjustments to Reconcile Net Income to Cash Provided by Operating Activities epreciation 6,200 Changes in Current Assets and Current Liabilities Accounts Receivable Decrease Inventory Increase Salaries and Wages Payable Increase 4,200 8,200 770 31,970