Show calculation work please.

A comparative balance sheet and income statement is shown for Cruz, Inc. CRUZ, INC. Comparative Balance Sheets December 31, 2017 2017 2016 Assets Cash Accounts receivable, net Inventory Prepaid expenses Total current assets Furniture Accum. depreciation-Furniture Total assets $75,900 18,900 40,100 75,300 3,500 137,800 99,200 7,500 $252,500 229,500 32,600 68,300 4,200 181,000 84,600 13,100) Liabilities and Equity Accounts payable Wages payable Income taxes payable Total current liabilities Notes payable (long-term) Total liabilities Equity $11,900 16,900 4,000 2,200 23,100 24,80058,400 81,500 7,100 1,200 20,200 45,000 stock, $5 par value 177,300 30,200 141,500 6,500 Retained earnings Total liabilities and equity $252,500 $229,500 CRUZ, INC. Income Statement For Year Ended December 31, 2017 Sales Cost of goods sold Gross profit Operating expenses $392,900 252,900 140,000 Depreciation expense $30,200 Other expenses Income before taxes Income taxes expense Net income 71,600101,800 38,200 13,900 $24,300 Use the above balance sheet and income statement to prepare the cash provided (used) from operating activities section by direct method. (Amounts to be deducted should be indicated with a minus sign.) Cash flows from operating activities Payments for inventory Payments for other expenses Payments for taxes Receipts from sales to customers Net cash provided by operating activities