Exercise 4-17 (Static) Statement of cash flows; indirect method [LO4-8] Cemptex Corporation prepares its statement of cash flows using the indirect method to report operoting activities. Net income for the 2024 fiscal year was $624,000. Depreciation and amortization expense of $87,000 was included with operating expenses in the income statement. The following information describes the changes in current assets and liabilities other than cash: Required: Prepore the operating activities section of the 2024 statement of cash flows. Note: Amounts to be deducted should be indicoted with o minus sign