Presented below is the income statement of Sandhill, Inc: Sales revenue $384,000 Cast of goods sold 226,500 Gross profit 157,500 Operating expenses 96,600 Income before income taxes 60,900 Income taxe 23,800 Net income $37,100 In addition, the following information related to net changes in working capital is presented: Debit Credit $13.000 Accounts receivable 26.000 Inventories $19,400 Salaries payable (operating expenses) 8.200 Accounts payable 13,800 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 $3.000. (a) (b) -Prepare a schedule computing the net cash flow from operating activities by using the direct method that would be shown on a statement of cash flows. (Show amounts that decrease cash flow with either a negative sign e-15,000 or in parenthesis eg. (15,000/U SANDHILL, INC. Statement of Cash Flows (Partial)