A comparative balance sheet and income statement is shown for Cruz, Inc.

CRUZ, INC. Comparative Balance Sheets December 31, 2017
		2017				2016
Assets
Cash	$	85,600			$	21,300
Accounts receivable, net		36,800				45,200
Inventory		77,100				84,900
Prepaid expenses		4,700				3,900
Total current assets		204,200				155,300
Furniture		94,700				110,500
Accum. depreciationFurniture		(14,700	)			(8,400	)
Total assets	$	284,200			$	257,400
Liabilities and Equity
Accounts payable	$	13,400			$	19,000
Wages payable		8,000				4,500
Income taxes payable		1,400				2,500
Total current liabilities		22,800				26,000
Notes payable (long-term)		28,900				66,400
Total liabilities		51,700				92,400
Equity
Common stock, $5 par value		204,000				162,300
Retained earnings		28,500				2,700
Total liabilities and equity	$	284,200			$	257,400

CRUZ, INC. Income Statement For Year Ended December 31, 2017
Sales				$	440,700
Cost of goods sold					283,700
Gross profit					157,000
Operating expenses
Depreciation expense	$	33,900
Other expenses		80,400			114,300
Income before taxes					42,700
Income taxes expense					15,500
Net income				$	27,200

Required: Use the indirect method to prepare the cash provided or used from operating activities section only of the statement of cash flows for this company. (Amounts to be deducted should be indicated with a minus sign.)

Cash flows from operating activities
Net income
Adjustments to reconcile net income to operating cash flow
Income statement items not affecting cash
Changes in current operating assets and liabilities
Income taxes payable decrease
		0
Net cash provided by operating activities		$0