A comparative balance sheet and income statement is shown for Cruz, Incorporated. CRUZ, INCORPORATED Income Statement For Year Ended December 31, 2021 \begin{tabular}{lr} Sales & $326,000 \\ Cost of goods sold & 209,800 \\ \hline Gross profit & 116,200 \\ Operating expenses (excluding depreciation) & 59,500 \\ Depreciation expense & 25,100 \\ Income before taxes & 31,600 \\ Income taxes expense & 11,500 \\ Net income & $20,100 \end{tabular} 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.)