The following information pertains to Guy's Gear Company: 71,000 Sales Expenses Cost of Goods Sold Depreciation Expense Salaries and Wages Expense $45,500 5,100 11,100 61,700 Net Income $ 9,300 Accounts Receivable Decrease Inventory Increase Salaries and Wages Payable Increase $ 3,100 7,100 660 Required Present the operating activities section of the statement of cash flows for Guy's Gear Company using the indirect method. (Amounts to be deducted should be indicated with a minus sign.) GUY'S GEAR COMPANY Cash Flow from Operating Activities-Indirect Method Adjustments to Reconcile Net Income to Cash Provided by Operating Activities Changes in Current Assets and Current Liabilities