[The following information applies to the questions displayed below.) Green Brands, Inc. (GBI) presents its statement of cash flows using the indirect method. The following accounts and corresponding balances were drawn from GBI's Year 2 and Year 1 year-end balance sheets: Account Title Accounts receivable Merchandise inventory Prepaid insurance Accounts payable Salaries payable Unearned service revenue Year 2 $ 20,400 59,200 16,000 26,500 5,000 850 Year 1 $ 29,600 49,100 24,700 19,400 4,050 2,850 The Year 2 income statement is shown next: Income Statement Sales Cost of goods sold Gross margin Service revenue Insurance expense Salaries expense Depreciation expense Operating income Gain on sale of equipment Net income $ 605,000 (372,000) 233,000 5,100 (38, ) (153,600) (5,500) 41,600 3,900 $ 45,500 b. Prepare the operating activities section of the statement deducted should be indicated with a minus sign.) cash flows using the indirect method for Year 2. (Amounts to be GREEN BRANDS, INC. Statement of Cash Flows (Operating Activities) For the Year Ended December 31, Year 2 Cash flows from operating activities: Add Deduct Add: noncash expenses Net cash flow from operating activities 0