The following income statement and solditionsl year$-$end information is prowided.

Accounts recelvable

$$3a,580$ Increase Accohnts parable

$$12,569$ docrvase

Imviritiony

$25,090$ Increase Salarios parable

$3,509$ docrvase

Prepsre the opersting ectiviles section of the statement of cesh flows using the Inclrect method

Note: Amounts to be deducted should be lindiceted with a milnus slgn$.$