The current sections of Oriole Inc's balance sheets at December 31, 2024 and 2025, are presented here. Oriole's net income for 2025 was $91,800. Depreciation expense was $16.200. 2025 2024 Current assets Cash $63,000 $ 59.400 Accounts receivable 48,000 53.400 Inventory 100,800 103,200 Prepaid expenses 16,200 13,200 Total current assets $228,000 $229.200 Current liabilities Accrued expenses payable $ 9,000 $3.000 Accounts payable 51,000 55.200 Total current liabilities $60,000 $ 58.200 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 e.g. -15,000 or in parenthesis e.g. (15,000).)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 e.g. -15,000 or in parenthesis e.g. (15,000).) ORIOLE INC. Statement of Cash Flows (Partial) - Indirect Method v V Adjustments to reconcile net income to V