Partial Comparative Balance SheetsAt December $31,20$X$1$ and $20$X$22$ Current Assets$1.$ Accounts receivable$2.$ Inventories$3.$ Current liabilities$4.$ Wages payable$20$X$1745,000\mathrm{.}00295,000\mathrm{.}00695,000\mathrm{.}0020$X$2687,000\mathrm{.}00325,000\mathrm{.}00680,000\mathrm{.}00$Income StatementFor the Year Ended December $31,20$X$21$ Revenues$3,440,000\mathrm{.}002$ Gain on sale of equipment$90,000\mathrm{.}003$ Cost of goods sold$(1,930,000\mathrm{.}00)4$ Depreciation expense$(280,000\mathrm{.}00)5$ Interest expense$(20,000\mathrm{.}00)6$ Net income$$1,300,000\mathrm{.}00$Revenues$1.$ Gain on sale of equipment$2.$ Cost of goods sold$3.$ Depreciation expenseInterest expelge$6$ Net income$3,440,000\mathrm{.}0090,000\mathrm{.}00(1,930,000,00)(280,000\mathrm{.}00)(20,000\mathrm{.}00)$$$1,300,000\mathrm{.}00$Required:Compute operating cash flows using the indirect method.