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A comparative balance sheet and income statement is shown for Cruz, Incorporated. CRUZ, INCORPORATED Comparative Balance Sheets At December 31 2021 2020 Assets Cash $ 69,200 29,700 $ 17,200 36,500 Accounts receivable, net Inventory 62,200 68,500 Prepaid expenses 3,800 3,100 Total current assets 164,900 125,300 Furniture 76,600 87,800 Accumulated depreciation-Furniture (11,900) (6,700) Total assets $ 229,600 $ 206,400 Liabilities and Equity Accounts payable Wages payable $ 10,800 $ 15,200 6,400 3,600 1,100 2,000 18,300 20,800 Income taxes payable. Total current liabilities Notes payable (long-term) Total liabilities 22,700 53,100 41,000 73,900 Equity 162,900 127,800 Common stock, $5 par value Retained earnings 25,700 4,700 Total liabilities and equity $ 229,600 $ 206,400 CRUZ, INCORPORATED Income Statement For Year Ended December 31, 2021 Sales $ 353,400 Cost of goods sold 227,500 Gross profit 125,900 Operating expenses (excluding depreciation) 64,500 Depreciation expense 27,200 Income before taxes Income taxes expense 34,200 12,400 Net income $ 21,800 Required: Use the indirect method to prepare the operating activities section of Cruz's statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.) Cash flows from operating activities Net income Net loss Required: Use the indirect method to prepare the operating activities section of Cruz's statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.) Cash flows from operating activities Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and liabilities 0 0 $