The income statement disclosed the following items for the current year: $36,000 Depreciation expense Gain on disposal of equipment Net income 21,000 317,500 Balances of the current assets and current liabilities accounts changed between December 31, last year, and December 31, this year as follows Increase in accounts receivable $5,600 3,200 1,200 Decrease in inventory Decrease in prepaid insurance Decrease in account payable Increase in income taxes payable increase in dividends payable 3.000 1.200 Required: ing th e Prepare the Cash Flows from Operating Activities section of the statement of cash flow method