The current sections of Sage Hill inc's balance sheets at December 31.2024 and 2025, are presented here. Sage Hill's net income for 2025 was $275,400. Depreciation expense was $48,600. Prepare the operating activities section of the company's statement of cash fows 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 porenthesis eg (15,000)) indirect method. (Show amounts that decrease cash flow with either a - sign e.8. -15,000 or in parenthesis eg. (15,000).) SAGE HILL INC. Statement of Cash Flows (Partial) - Indirect Method For the Year Ended December 31, 2025 Cash Flows from Onerating Activities Net Income Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense Decrease in Accounts Receivable Decrease in inventory Increase in Prepaid Expenses Increase in Accrued Expenses Payable Decrease in Accounts Payable