20 min please

Question 2 [20 points] The account balances for the noncash current assets and current liabilities of X-cell inc. are as follows December 31 2015 2014 Accounts receivable 14,500 37,500 Merchandise inventory 44,000 59,000 Prepaid expenses 38.000 58.000 Totals 212.500 154,500 Accounts payable 44 000 30,500 Salaries payable 86 000 65000 Totais 61.000 95.500 During 2015 X-cell Inc reported depreciation expense of $23.500 All purchases and sales are on account Net loss for 2015 was $46000 Prepare the operations section of the statement of cash flows using the indirect method