The following income statement and additional year-end information is provided. Accounts receivable Inventory \\( \\$ 43,150 \\) increase Accounts payable 39,825 increase Salaries payabl \\( \\epsilon \\) 11,275 decrease 3,000 decrease Prepare the operating activities section of the statement of cash flows using the indirect method. 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 \\begin{tabular}{|l|l|} \\hline & \\\\ \\hline Changes in current operating assets and liabilities & \\\\ \\hline & \\\\ \\hline & \\\\ \\hline & \\\\ \\hline & \\\\ \\hline \\end{tabular}