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The following income statement and additional year-end information is provided. Accounts receivable $30,500 increase Accounts payable $12,500 decrease Inventory 25,000 increase Salaries payable 3,500 decrease Prepare the operating activities section of the statement of cash flows using the indirect method. Note: Amounts to be deducted should be indicated with a minus sign. \begin{tabular}{|l|l|} \hline \multicolumn{2}{|c|}{ Statement of Cash Flows (partial) } \\ \hline Cash flows from operating activities \\ \hline \\ \hline Adjustments to reconcile net income to net cash provided by operating activities \\ \hline Income statement items not affecting cash & \\ \hline & \\ \hline & \\ \hline Changes in current operating assets and liabilities & \\ \hline & \\ \hline & \\ \hline \end{tabular}