Use the following information to calculate operating cash flows: Net Income/(Loss) ($4,000) Increase in accounts receivable 2,000 Cost of Goods Sold 5,000 Decrease in inventory -3,000 Increase in equipment 10,000 Increase in accounts payable 4,000 Increase in bonds payable 20,000 Depreciation expense 5,000 Increase in Common Stock 3,000 Increase/Decrease) in retained earnings ($5,000)