The following information pertains to Guys Gear Company: Sales $ 84,000 Expenses: Cost of Goods Sold $ 52,000 Depreciation Expense 6,400 Salaries and Wages Expense 12,400 70,800 Net Income $ 13,200 Accounts Receivable Decrease $ 4,400 Inventory Increase 8,400 Salaries and Wages Payable Increase 790 Required: Present the operating activities section of the statement of cash flows for Guys Gear Company using the indirect method. (Amounts to be deducted should be indicated with a minus