The following account balances are for the noncash current assets and current liabilities of Sam's surfboard shop for 2008 and 2009 2008 2009 Accounts Receivable $8000 $20000 Inventory 55000 70000 Prepaid insurance 3000 1000 Accounts Payable 14000 22000 Salaries Payable 4000 2000 In addition, the income statement for 2009 is as follows: Sales Revenue $800000 cost of goods sold 380000 Gross profit $420000 General and administrative expenses 60000 Depreciation expenses 40000 Total operating expenses $100000 Income before interest and taxes $320000 Interest expense 25000 Income before tax $295000 Income tax expense 88000 Net income $207000 Prepare the operating activities section of the statement of cash flows using the indirect method