Other information is as follows: A. Accounts payable decreased by $19,500 during the year. B. Accounts receivable increased by $19,000. C. All wages were paid at the beginning of the year; at the end of the year, wages payable had a balance of $9,500. D. Prepaid insurance increased by $22,000 during the year. Prepare a schedule that provides the operating cash flows for the year using the indirect method