please help fill out the chart

\begin{tabular}{lrr} & \multicolumn{2}{c}{ Comparative Balance Sheets } \\ At December 31 & 2021 & 2020 \\ \hline Assets & $94,800 & $24,000 \\ Cash & 41,000 & 51,000 \\ Accounts receivable, net & 85,800 & 95,800 \\ Inventory & 5,400 & 4,200 \\ Prepaid expenses & 227,000 & 175,000 \\ Total current assets & 109,000 & 119,000 \\ Furniture & (17,000) & (9,000) \\ Accumulated depreciation-Furniture & $319,000 & $285,000 \\ Total assets & & \\ Liabilities and Equity & 15,000 & $21,000 \\ Accounts payable & 9,000 & 5,000 \\ Wages payable & 1,400 & 2,600 \\ Income taxes payable & 25,400 & 28,600 \\ Total current liabilities & 29,000 & 69,000 \\ Notes payable (long-term) & 54,400 & 97,600 \\ Total liabilities & & \\ Equity & & \\ Common stock, $5 par value & 35,600 & 8,400 \\ Retained earnings & $319,000 & $285,000 \\ \hline Total liabilities and equity & & \end{tabular} \begin{tabular}{lr} \multicolumn{2}{c|}{\begin{tabular}{c} CRUZ, INCORPORATED \\ Income Statement \end{tabular}} \\ For Year Ended December 31, 2021 \\ Sales & $488,000 \\ Cost of goods sold & 314,000 \\ Gross profit & 174,000 \\ Operating expenses (excluding depreciation) & 89,100 \\ Depreciation expense & 37,600 \\ \hline Income before taxes & 47,300 \\ Income taxes expense & 17,300 \\ \hline Net income & $30,000 \\ \hline \end{tabular} Use the indirect method to prepare the operating activities section of Cruz's statement of cash flows. Note: Amounts to be deducted should be indicated with a minus sign