A comparative balance sheet and Income statement is shown for Cruz, Incorporated. CRUZ, INCORPORATED Comparative Balance Sheets At December 31 2021 2020 Assets Cash Accounts receivable, net $ 85,600 $ 21,300 36,800 45,200 Inventory Prepaid expenses Total current assets Furniture Accumulated depreciation-Furniture Total assets Liabilities and Equity Accounts payable Wages payable 77,100 84,900 4,700 3,900 204,200 155,300 94,700 110,500 (14,700) $284,200 (8,400) $ 13,400 8,000 $ 257,400 $ 19,000 Income taxes payable Total current liabilities Notes payable (long-term) Total liabilities Equity Common stock, $5 par value 4,500 1,400 2,500 22,800 26,000 28,900 66,400 51,700 92,400 204,000 28,500 162,300 2,700 $ 284,200 $ 257,400 Retained earnings Total liabilities and equity CRUZ, INCORPORATED Income Statement For Year Ended December 31, 2021 Sales Cost of goods sold Gross profit Operating expenses (excluding depreciation) Depreciation expense Income before taxes Income taxes expense Net income $ 440,700 283,700 157,000 80,400 33,900 42,700 15,500 $ 27,200 come taxes expense Net income 15,500 $27,200 Required: Use the Indirect method to prepare the operating activities section of Cruz's statement of cash flows. (Amounts to be deducted should be Indicated with a minus sign.) Cash flows from operating activities Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and liabilities CRUZ, INCORPORATED Comparative Balance Sheets At December 31 2021 Assets Cash 00:22:15 Accounts receivable, net Inventory Prepaid expenses Total current assets Furniture Accumulated depreciation-Furniture Total assets Liabilities and Equity Accounts payable wages payable 2828 $ 85,600 36,800 $ 21,300 45,200 77,100 84,900 4,700 3,900 204,200 155,300 94,700 110,500 (8,400) (14,700) $284,200 $ 13,400 $ 257,400 $19,000 8,000 4,500 Income taxes payable 1,400 2,500 Total current liabilities Notes payable (long-term) Total liabilities Equity Common stock, $5 par value Retained earnings 22,800 26,000 28,900 66,400 $1,700 92,400 204,000 162,300 28,500 2,700 Total liabilities and equity $284,200 $257,400 Notes payable (long-term) Total liabilities Equity Common stock, $5 par value Retained earnings Total liabilities and equity CRUZ, INCORPORATED Income Statement 28,900 66,400 51,700 92,400 284,000 28,500 162,300 2,700 $ 284,200 $ 257,400 For Year Ended December 31, 2021 $ 448,700 283,700 157,000 Sales Cost of goods sold Gross profit Operating expenses (excluding depreciation) Depreciation expense Income before taxes Income taxes expense Net income 80,400 33,900 42,700 15,500 $ 27,200 Required: Use the Indirect method to prepare the operating activities section of Cruz's statement of cash flows. ( should be indicated with a minus sign.) Cash flows from operating activities