A comparative balance sheet and income statement is shown for Cruz, Incorporated. \begin{tabular}{|l|l|r|} \hline Cash flows from operating activities & & \\ \hline Net income & & \\ \hline Adjustments to reconcile net income to net cash provided by operating activities & & 24,300 \\ \hline Income statement items not affecting cash & & \\ \hline Depreciation & & \\ \hline Changes in current operating assets and liabilities & & \\ \hline Accounts receivable decrease & & \\ \hline Inventory increase & & \\ \hline Accounts payable decrease & & \\ \hline Wages payable decrease & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular}