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10 Problem 11-3A Calculate operating activities-indirect method (LO11-3) 25 points eBook Portions of the financial statements for Allonce Technologies are provided below. ALLIANCE TECHNOLOGIES Income statement For the year ended December 31, 2021 Net sales 5385,000 Expenses Cost of goods sold $225,000 Operating expenses 68,000 Depreciation expense 16,800 Income tax expense 26,000 Total expenses 335100 $ 49,200 Not incon ALLIANCE TECHNOLOGIES Selected Balance Sheet Data December 31, 2021, compared to December 31, 2020 Decrease in accounts receivable Theresse in Inventory 33,800 Decrease in prepaid rent 9.800 Increase in salaries payable 5,800 Decrease lo accounts payable 8,300 Therease in Income tax payable 23,200 Required: Prepare the operating activities section of the statement of cash flows for Aliance Technologies using the indirect method. (List cash outflows and any decrease in cash as negative amounts.) ALLIANCE TECHNOLOGIES Statement of Cash Flows (partial) For the Year Ended December 31, 2021 Cash Flows from Operating Activities Adjustments to reconcile not income to net cash flows from operating activities $ 0 Net cash flows from operating activities