Selected Annual The Statent Det Select Net Income Depreciation expense 1405.000 de evans 90,000 Prepaid peses de A. Gain on sale of machinery 22.100 Accounts payable Increase pwyable decrease Use the indirect method to prepare the operating activities section of its statement of controws for the year ended Decem (Amounts to be deducted should be indicated with a minus sign) 5 Statement of Cash Flows partial) Cash flows from operating activities Adjustments to reconcile net income to not cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and liabilities