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

Accounts receivable

Inventory

$$29,800$ increase Accounts payable

Prepare the operating $34,000$ increase Salaries payable

$$10,525$ decrease $1,500$ decrease

Note: Amounts the indirect method.

$\backslash$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,$],[,],[,],[,],[,]]$