$\backslash$table$[[\backslash$table$[[$COMPANY$],[$Income Statement$],[$For Year Ended December $31,2021]],],[$Sales$,$$$534,000],[$Cost of goods sold,$351,600],[$Gross profit,$182,400,],[$Operating expenses $($excluding depreciation$),127,000],[$Depreciation expense,$46,000],[$Income before taxes,$9,400,1],[$Income taxes expense,$5,900],[$Net income,$$3,500]]$

Use the information above to calculate cash flows from operating activities using the indirect method.

Note: Amounts to be deducted should be indicated by a minus sign.

$\backslash$table$[[$Cash flows from operating activities:,,$],[$grad$,,],[$Adjustments to reconcile net income,,$],[$Income statement items not affecting,,$],[$:$),$$$,46,000,],[$Changes in current operating asse,,$],[$r$,,],[$Y$,,],[,,],[,,],[,,46,000],[?,,46,000]]$