The account balances for the noncash current assets and current liabilities of Barton Corporation are as follows: December 31 2015 2014 Accounts receivable 59,500 35,500 Merchandise inventory. 76,500 59,500 Prepaid expenses 22,500 45,000 Totals 121,500 140,000 Accounts payable 56,000 32,500 Salaries payable 74,000 51,000 Totals 37,000 83,500 During 2015 Barton Corporation reported depreciation expense of $23,000. A loss on sale of equipment was reported in the amount of $18,000. All purchases and sales are on account. Net loss for 2015 was $50,000. Prepare the operations section of the statement of cash flows using the indirect method. (select one) Statement of Cash Flows (select one)