The account balances for the noncash current assets and current liabilities of X-cell Inc. are as follows: December 31 2015 2014 Accounts receivable 54,500 32,500 Merchandise inventory 33,500 41,500 Prepaid expenses 60,500 45,500 Totals 90,500 119,500 Accounts payable 28,000 33,000 Salaries payable 44,000 63,000 Totals 120,000 96,000 During 2015 X-cell Inc. reported depreciation expense of $19,000. All purchases and sales are on account. Net loss for 2015 was $43,000. Prepare the operations section of the statement of cash flows using the indirect method. (select one) Statement of Cash Flows (select one) X X X X