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Prepare the Operating Activities section of the Statement of Ca of Cash Flows for Acorn Technologies using the indirect method from the data below . All yellow cells require text or dollars for the solution to be complete . Acorn Technologies Comparative Balance Sheets December 31 Current assets Cash and cash equivalents 67 200 5 12 , 800 Accounts receivable 54 .700 50.000 Inventories 53 400 45.000 Prepaid expenses Plant assets : 49 , 200 32 090 Equipment , net 52, 900 45, 000 Total assets 5 279 , 800 5 190 800 Current liabilities Accounts payable 35 , 500 5 29, 000 Salaries payable 24,000 15, 000 Other accrued liabilities 22.100 25, 000 Long-term liabilities Notes payable 49, 000 35, 000 Stockholders equity : Common stock , no-pa 60.000 Retained earnings 60 . 200 26 800 Total liabilities and stockholders equity 5 279 800 5 190 , 800 Acorn Technologies Income Stateme Year Ended December 31 , 2017 Revenue Sales revenue 600.000 Expenses Cost of goods sold 5 350 000 Salary expense 75000 Depreciation expense- equipment 12000 Other operating expense 50.000 Interest expense 8 000 Income tax expense 30.000 Total expenses 545 000 Net income 5 55 000 Acorn Technologies had no n no noncash investing and financing transactions during 2017 . During the year there were no sales of land or equipment , no payment of notes payable , no retirements of stock , and no treasury stock transactions Acorn Technologie Statement of Cash Flows Year Ended December 31 , 2017 Cash flows from operating activities Net income Adjustments to reconcile net income to net cash provided by operating activities Sub - total Net Cash flo Cash flows from operati m operating activity