a. The income statement and a partial balance sheet for Beta Company are presented below. Beta Company Income statement For the year ended December 31".2016 Beta Company Partial Balance Sheet $300,000 166.000 134,000 Sales Cost of goods sold Gross profit Operating expenses: Salaries Depreciation Expenses Utility expenses Net Income $30,000 28.000 30.000 88.000 S46.000 As at December 31", 2016 Cash Accounts Receivable Inventories Prepaid Expenses Accounts Payable Salaries Payable Accrued Electricity bill 2016 $40.000 6,000 5.000 5.000 9.500 9,300 4.000 2015 $35.000 2.000 3.000 8,500 12.500 5.500 2.000 Required: Prepare the operating activities section of the Statement of Cash Flows using indirect method