The following income statement and additional year-end information is provided. Accounts receivable Inventory $48,100 increase Accounts payable 25,525 increase Salaries payable 25,525 increase Salaries payable Prepare the operating activities section of the statement of cash flows using the 4,400 decrease Note: Amounts to be deducted should be indicated with a minus sign. Accounts receivable Inventory $48,100 increase Accounts payable $13,850 decrease Prepare the operating activities section 25,525 increase Salaries payable 4,400 decrease Note: Amounts to be deducted should be indicated with a minus sign