Presented below is the income statement of Melissa, Inc.: tudy Sales revenue $380,000 Cost of goods sold 220,000 Gross profit $160,000 Operating expenses 91,800 Income before income taxes 68,200 Income taxes 24,300 Net income $ 43,900 In addition, the following information related to net changes in working capital is presented: Debit Credit Cash $11,000 Accounts receivable 25,300 Inventories $19,500 Salaries payable (operating expenses) 7,700 Accounts payable 13,200 Income taxes payable 2,900 The company also indicates that depreciation expense for the year was $16,700 and that the deferred tax liability account increased $2,800. Prepare a schedule computing the net cash flow from operating activities by using the indirect method that would be shown on a statement of Melissa, Inc. Statement of Cash Flows (Partial) (Indirect Method) ES Melissa, Inc. Statement of Cash Flows (Partial) (Indirect Method) Adjustments to reconcile net income to $