The current assets and current liabilities of Titan Company on December 31, 2022 and 2021, are as follows. The corporation's net income for 2022 was $50,000. Included in its expenses was depreciation of $12,000. Dec. 31, 2022 Dec. 31, 2021 Cash $ 83,500 $ 75,000 Accounts Receivable 100,000 95,000 Prepaid Expenses 14,000 16,100 Merchandise Inventory 75,000 90,000 Accounts Payable 60,400 51,000 Notes Payable (Borrowing) 45,000 53,000 Required: Prepare a schedule of the cash flows from operating activities for 2022. (Amounts to be deducted should be indicated by a minus sign.)