The current sections of Novak Inc's balance sheets at December 31, 2024 and 2025, are presented here. Novak's net income for 2025 was $137,700. Depreciation expense was $24,300. 2025 2024 Current assets Cash $94,500 $89,100 Accounts receivable 72,000 80,100 Inventory 151,200 154,800 Prepaid expenses 24,300 19,800 Total current assets $342,000 $343,800 Current liabilities Accrued expenses payable $13,500 $4,500 Accounts payable 76,500 82.800 Total current liabilities $90,000 $87.300 Prepare the operating activities section of the company's statement of cash flows for the year ended December 31.2025, using the indirect method. Show amounts that decrease cash flow with either a sign eg-15.000 or in parenthesis NOVAK INC. Statement of Cash Flows (Partial) - Indirect Method (15,000) Adjustments to reconcile net income to