Exercise 12-4 (Static) Indirect: Cash flows from operating activities LO P2 The following income statement and additional year-end information is provided. Accounts receivable Inventory $30,500 increase Accounts payable 25, 000 increase Salaries payable $12,500 decreas 3,500 decreas Prepare the operating activities section of the statement of cash flows using the indirect method. Note: Amounts to be deducted should be indicated with a minus sign