Instructions Complete the above table, indicating whether each transaction will increase (+), decrease (-), or have no effect (NE) on (a) net income and (b) cash provided (used) by operating activities. The first one has been done for you as an example, Prepare operating activities section--indirect method. E13-4 (LO 2) Selected information from Juno Ltd.'s statement of financial position and statement of income is as follows: Juno Ltd. Statement of Financial Position (partial) December 31 2021 2020 Current assets Accounts receivable $7,000 $12,000 Inventory 5.900 4.500 Prepaid expenses 3.000 2.500 Current liabilities Accounts payable 3.750 2.500 Income tax payable 1,200 800 Property tax payable 2,500 1.500 Bank loan payable-current portion 5,000 10,000 Juno Ltd. Statement of Income Year Ended December 31, 2021 Sales $190,000 Cost of goods sold 114.000 Gross profit 76,000 Operating expenses 50,000 Income from operations 26,000 Interest expense 1,200 Income before income tax 24.800 Income tax expense 3.800 Net income 21,000 Additional information 1. The bank loan was received in the past to finance the purchase of equipment. 2. Operating expenses included depreciation expense of $11,000 and a loss of $5,000 on the disposal of equipment