Preparing Operating Activities Section Quest Company reported net income of $90,000, which included depreciation expense of $4,000 and a loss on sale of equipment of $1,200. On the balance sheet, the company reported the following: increases in accounts receivable of $4,400 and accounts payable of $8,800, and decreases in inventory of $2,400 and in salaries payable of $1,600. Prepare the operating activities section of the statement of cash flows using the indirect method. Note: If an item is not required for this section, leave the answer blank (zero)