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3, Use the following information to calculate net cash flow from operating activities using indirect method: Net Income Depreciation Expense Increase in Accounts Receivable Increase in Prepaid Rent Decrease in Prepaid Insurance Increase in Accounts Payable Increase in Wages Payable Decrease in Income Tax Payable Gain on Sale of Equipment Loss of Sale of Machine Amortization Expense Decrease in Inventory $7,000 1,000 4,400 7,000 1,300 14,000 1,000 700 1,800 1,200 2,000 1,000 Net Income Non-Cash Expenses: Non-Operating Losses: Non-Operating Gains: Decrease in Current Assets: Increase in Current Assets Increase in Current Liabilities: Decrease in Current Liabilities Net Cash Flow from Operating Activities