please answer and explain

MOSS COMPANY Selected Balance Sheet Information December 31, 2017 and 2016 2017 2016 Current assets Cash Accounts receivable Inventory $94,650 $36,800 52,000 56,100 35,000 70,000 Current liabilities Accounts payable Income taxes payable 50,400 3,050 35,700 4,200 MOSS COMPANY Income Statement For Year Ended December 31, 2017 Sales Cost of goods sold Gross profit Operating expenses $584,000 371,600 212,400 Depreciation expense $56,000 Other expenses Income before taxes Income taxes expense Net income 132,000 188,000 24,400 13,300 $11,100 Use the information above to calculate this company's cash flows from operating activities using the indirect method. (Amounts to be deducted should be indicated by a minus sign.)