Part 3 - Statement of Cash Flows - 15 points Cemptex Corporation prepares its statement of cash flows using the indirect method to report operating activities. Net income for the 2018 fiscal year was $639,000. Depreciation and amortization expense of $90,000 was included with operating expenses in the income statement. The following information describes the changes in current assets and liabilities other than cash: s add back in Depreciation ! Decrease in accounts receivable Increase in inventories Inerease prepaid expenses Increase in salaries payable Decrease in income taxes payable 25.000 9,500 8,800 10,300 14,000 Required: Prepare the operating activities section of the 2018 statement of cash flows. (You may omit the heading.) fond