The following information for 2015 relates to Southgate Inc. : Net loss 44,000 Merchandise inventory increase 22,000 Depreciation expense 22,000 Accounts payable decrease 7,500 Income taxes payable decrease 12,500 Gain on sale of plant and equipment assets. 7,000 Calculate the amount of cash provided by operating activities at December 31, 2015 using the indirect method. (select one) Statement of Cash Flows (select one) X X X X