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Portions of the financial statements for a company are provided below. Income Statement For the year ended December 31, Year 2 Net sales $1,900,000 Expenses : Coat of goods sold $1,090,000 Operating cxpenses 600,000 Depreciation expense 51,000 Income tax expense 44,000 Total expenses 1,780,000 Net incore $ 112,000 Selected Balance Sheet Data December 31 Increase (1) Cash Accounts receivable Inventory Prepaid rent Accounts payable Income tax payable Year 2 $106.000 45,400 79.000 3,400 49,000 5,000 Year 1 $87,000 51,000 57.000 5,800 39,000 12.000 Decrease D $19,000 (1) 5,600 (D) 22,000 (I) 2,400 (D) 10,000 (1) 6,600 (D) Required: Prepare the operating activities section of the statement of cash flows for the company using the indirect method. (List cash outflows and any decrease in cash as negative amounts.) Statement of Cash Flows (partial) For the Year Ended December 31, Year 2 Prepaid rent Accounts payable Income tax payable 3,400 49,000 5,000 5,800 39,000 12.000 2,400 10,000 6,600 (D) (I) (D) Required: Prepare the operating activities section of the statement of cash flows for the company using the indirect method. (List cash outflows and any decrease in cash as negative amounts.) Statement of Cash Flows (partial) For the Year Ended December 31, Year 2 Cash flows from operating activities: Adjustments to reconcile net income to net cash flows from operating activities: Net cash flows from operating activities