The current assets and current liabilities of JAE Company on December $31,2022$ and $2021,$ are as follows. The corporation's net

income for $2022$ was $$53,000.$ Included in its expenses was depreciation of $$12,300.$

Required:

Prepare a schedule of the cash flows from operating activities for $2022.($Amounts to be deducted should be indicated by a minus

sign.$)$