Problem 13-10 The following are line items included in the 218 statement of cash flows prepared by Handley's Clothing Company: Depreciation expense Increase in accounts receivable Increase in accounts payable Increase in accrued salaries payable Increase in inventories Gain on disposal of long-term assets Increase in income taxes payable Net income $5,690 1,750 12,700 4,000 12,100 150 2,290 15,700 Prepare the operating cash flow section of Handley's statement of cash flows using the indirect method. (Enter amounts that decrease cash flow either with a negative sign preceding the number, e.g.-15,000 or parenthesis e.g. (15,000).) Handley's Clothing Company Partial Statement of Cash flows- Indirect method Operating activities O Type here to search 2N301