Exercise 12-5 (Algo) Indirect: Cash flows from operating activities LO P2 Fitz Company reports the following information. Use the indirect method to prepare the operating activities section of its statement of cash flows for the year ended December (Amounts to be deducted should be indicated with a minus sign.) \begin{tabular}{|l|l|} \hline \multicolumn{1}{|c|}{ Statement of Cash Flows (partial) } \\ \hline Cash flows from operating activities & \\ \hline Net income & Adjustments to reconcile net income to net cash provided by operating activities \\ \hline Income statement items not affecting cash & \\ \hline Depreciation expense & \\ \hline Amortization expense & \\ \hline Changes in current operating assets and liabilities & \\ \hline Decrease in accounts receivable & \\ \hline Decrease in inventory \\ \hline Increase in prepaid expenses & \\ \hline Decrease in accounts payable & \\ \hline Increase in salaries payable \\ \hline Net cash provided by operating activities \\ \hline \end{tabular}