Required informotion [The following information applies to the questions displayed below.] Green Brands, Incorporated (GBi) presents its statement of cash flows using the indirect method, The following accounts and corresponding balances were drawn from GBl's Year 2 and Year 1 year-end balance sheets. Assume all sales and purchases of inventory are made on account. The Year 2 income statement is shown next. Prepare-the operating activities sectlon of the statement of cash flows using the lnditect method. (Cnsh outtiows should be ndicoted with a minus sign.) GREEN BRANDS, INCORPORATED Statement of Cash Flows (Operating Activities) For the Year Ended December 31, Year 2 Cash flows from operating activities: Net income Add \begin{tabular}{|l|r|} \hline Decrease in accounts receivable & 4,000 \\ \hline Decrease in prepaid insurance & 8,000 \\ \hline Increase in accounts payable & 3,000 \\ \hline Increase in salaries payable & 400 \\ \hline & \\ \hline Deduct & \\ \hline Increase in inventory & \\ \hline & \\ \hline & \\ \hline Add noncash expenses & \\ \hline Depreciation expense & 12,000 \\ \hline & $000 \\ \hline Net cash flow from operating activities & 110,900 \\ \hline \end{tabular}