vork Saved comparative balance sheet and income statement is shown for Cruz, Inc. 2018 CRUZ, INC. Comparative Balance Sheets December 31, 2019 2019 Assets Cash $ 73,200 Accounts receivable, net 31,400 Inventory 65,700 Prepaid expenses 4,100 Total current assets 174,400 Furniture 82,700 Accum. depreciation-Furniture (12,800) Total assets $244,300 Liabilities and Equity Accounts payable $ 11,500 Wages payable 6,800 Income taxes payable 1,100 Total current liabilities 19,400 Notes payable (long-term) 22,700 Total liabilities 42,100 Equity Common stock, $5 par value 173, 100 Retained earnings 29,100 Total liabilities and equity $244,300 $ 18,300 38,800 72,800 3,300 133,200 93,500 (7,100) $219,600 $ 16,200 3,800 2,100 22,100 55,700 77,800 134,500 7,300 $219,600 CRUZ, INC. Income Statement For Year Ended December 31, 2019 Sales $375,900 Prey 1 of 4 AUG O 30 CH CRUZ, INC. Income Statement For Year Ended December 31, 2019 Sales $375,900 Cost of goods sold 241,900 Gross profit 134,000 Operating expenses Depreciation expense $28,900 Other expenses 68,600 97,500 Income before taxes 36,500 Income taxes expense 13,300 Net income $ 23,200 Required: Use the indirect method to prepare the operating activities section of the statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.) Cash flows from operating activities es Adjustments to reconcile not income to operating cash flow Income statement items not affecting cash Changes in current operating assets and liabilities