please solve this method with explaination

b. The income statement and a partial balance sheet for orange company are presented below. Orange Company Income statement For the year Ended December 31, 2014 Sales $150,000 Cost of goods sold 82,000 Gross Profit $68,000 Operating expenses: Salaries $20,000 Depreciation expense 14,000 Miscellaneous 15,500 49,500 Net Income $18,500 2013 Cash 32,000$ Account receivable 16,500 Inventories 37,000 Prepaid expenses 1,900. 2,700 Accounts Payable 9,500 12,000 Salaries Payable 4,300 3,000 Required: Prepare the operating activities section of the statement of cash flows using (15 Marks) indirect method. (sh Orange Company Balance Sheet As at 31st December 2014 2014 35,000$ 21,000 42,000