The accounting records of RockiesCompany provided the data for 2019.Net income$24,300Depreciation expense2,400Decrease in accounts receivable1,100Increase in inventory3,600Increase in prepaid insurance210Increase in salaries payable710Decrease in interest payable310Required:Enter answers in the template provided in the answer packet.Prepare the net cash flows from operating activitiessectionof the Statement of Cash Flows usingthe Indirect method. (Amounts to be deducted should be indicated withparentheses.)