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8) Use the following income statement and information about selected current assets and current liabilities to calculate the net cash provided or used by operating activities using the indirect method. $180,000 104,000 $ 76,000 PULLMAN COMPANY Income Statement For Year Ended December 31, 20X2 Sales Cost of goods sold Gross profit from sales Operating expenses: Salaries and wages expense $25,000 Depreciation expense 7,000 Rent expense 7,200 Interest expense 1.900 Income from operations Loss on sale of land Net income 41.100 $34.900 3,500 $31.400 Selected beginning and ending balances of current asset and current liability accounts, all of which relate to operating activities, are as follows: Accounts receivable Merchandise inventory Prepaid rent Accounts payable Salaries and wages payable Interest payable Balance Dec 31, 20X2 Dec 31, 20X1 S27,600 $24,000 22,300 20,000 550 400 27,100 26,000 10,400 9,000 250 300