Portions of the financial statements for Just In Case Technologies are provided below.

Required:

Prepare the operating activities section of the statement of cash flows for Just In Case Technologies using the indirect method. $($Amounts to be deducted should be indicated with a minus sign.$)$

$\backslash$table$[[$JUST IN CASE TECHNOLOGIES,$],[$Statement of Cash Flows,$],[$For the Year Ended December $31,2024,],[$Cash Flows from Operating Activities:,$],[$Adjustments to reconcile net income to net cash flows from operating activities,$]]$