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

Accounts receivable Inventory

$$14,250$ increase Accounts payable

$$.11,450$ decrease

Sales Cost of goo Gross profi Operating exp Salaries Depreciat Rent expe Amortizat Utilities Gain on sal Net income

$$1,590,000$

$779,100$

$810,900$

Income Statement

For Year Ended December $31$

Accounts receivable $$14,250$ increase Accounts payable $$11,450$ decrease

Inventory $23,175$ increase Salaries payable $5,600$ 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,$],[,],[$Changes in current operating assets and liabilities,$],[,],[,]]$

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

Accounts receivable Inventory

$$14,250$ increase Accounts payable

$$.11,450$ decrease

Sales Cost of goo Gross profi Operating exp Salaries Depreciat Rent expe Amortizat Utilities Gain on sal Net income

$$1,590,000$

$779,100$

$810,900$

Income Statement

For Year Ended December $31$

Accounts receivable $$14,250$ increase Accounts payable $$11,450$ decrease

Inventory $23,175$ increase Salaries payable $5,600$ 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,$],[,],[$Changes in current operating assets and liabilities,$],[,],[,]]$