b. The income statement and a partial balance sheet for Mango Company are presented below. Mango Company Income statement For the year Ended December 31, 2018 Sales Cost of goods sold Gross Profit $450,000 164,000 $136,000 Operating expenses: Salaries $30,000 Depreciation expense 22,000 Miscellaneous 26,500 78,500 Net Income $57,500 Mango Company Balance Sheet As at 31 December 2018 2018 2017 Cash 100.000$ 224.000S Account receivable 63,000 56,000 Inventories 48,000 42,000 Prepaid expenses 19000 27,000 Accounts Payable 19,500 22,000 Salaries Payable 14,300 13,000 Required: Prepare the operating activities section of the statement of cash flows using indirect method. (15 Mark)