[The following information applies to the questions displayed below.] Green Brands, Incorporated (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. Assume all sales and purchases of inventory are made on account. The Year 2 income statement is shown next. b. Prepare the operating activities section of the statement of cash flows using the indirect method. (Cash outflows should be indicated with a minus sign.)