Use the following information from Chocolate Company's financial statements: Income Statement Balance Sheet Sales $111,000 Cost of Goods Sold (67,000) (23,000) Salaries Expense Depreciation Expense (11,000) Net Income $10,000 $2,400 Accounts Receivable Increase Merchandise Invendory Decrease 1,600 > 750 Salaries Payable Increase Determine operating net cash flows (indirect method)