The following information pertains to Guy's Gear Company: Sales 74,000 Cost of Goods Sold Depreciation Expense Salaries and Wages Expense $47,000 5,400 11,400 63,800 Net Income 10,200 Accounts Receivable Decrease Inventory Increase Salaries and Wages Payable Increase $ 3,400 7.400 690 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 C Cash Flow from Operating A Method Adjustments to Reconcile Net Income to Cash Provided Changes in Current Assets and Current Liabilities