the following schedule relates the income statement with cash flows from operating activities, derived by both the direct and indirect methods. The amounts for income statement elements are missing Incone St Sales Cost of goods sold 600 Cash Flows from Operating Activities Indirect Method Direct Method Net insane Adjustments: Decrease in accounts receivable le cash received from customers Increase in inventory Decrease in accounts payable (33) Cash paid to suppliers Increase in salaries payable 11 Cash paid to employees Depreciation expense 17 (Not reported-no cash effect) Decrease in prepaid insurance Cash paid for insurance Loss on sale of land 14 (Not reported-no cash effect) Increase in income tax payable Cash paid for income taxes Net cash flows from operating activities S 189 Net cash flows from operating activities ? (402) (36) Salaries expense Depreciation expense Insurance expense LOSs on sale of land Incone tax expense Net incore ? ? (14) $? (34) $ 189 equired: educe the missing amounts and prepare the income statement Income Statement TO