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

Accounts receivable

$ $24,750$ increase Accounts payable

$$15,182$ decrease Inventory

$24,700$ increase Salaries payable $2,458$ 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 $($partlal$)],[$Cash flows from operaling activities,$],[$Net income,$],[$Adjusiments to reconcila net income to$,],[$Income staiement items not affecting,$],[$Amortization expense$-$Patents,$],[$Increase in accounts receivable,$],[$Decrease in inwentory,$],[$Dercrease in inventory,$],[$Chacges in current operating assets,$],[$Decrease in accounts payable,$],[$Decrease in inventory,$],[$Dectease in invemory,$],[$Decrease in inventery,$],[$Decresase in inventiary,$],[$Wet cash provided by cperating activitios,$