The following income statement and additional year$-$end information is provided.

Accounts receivable

$$37,450$ncrease Accounts payable

$$9,000$ decrease

Inventory

$30,225$ increase salaries payable

$2,850$ decrease

Prepare the operating activities section of the statement of cash flows using the indirect method.

Note: Amounts to be deducted should be indicated with a minus sign.

$\backslash$table$[[$Statement of Cash Flows $($partial$)],[$Cash flows from operating activities,$],[,],[$Adjustments to reconcile net income to net cash provided by operating activities,$],[$Income statement items not affecting cash,$],[,],[,],[,],[,],[,],[,],[,]]$