Required: Use the indirect method to prepare the operating activities section of Cruz's statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.) \begin{tabular}{|l|l|l|} \hline Cash flows from operating activities & & \\ \hline Net income & Adjustments to reconclle net income to net cash provided by operating activities & \\ \hline Income statement items not affecting cash & \\ \hline Depreciation & Changes in current operating assets and liabilities & \\ \hline Accounts recelvable decrease & Inventory increase & \\ \hline Accounts payable increase & \\ \hline Income taxes payable decrease & \\ \hline & \\ \hline \end{tabular}