Preparing the Operating Activities Section The data below were provided by the accounting records of Marshall Company. Net income (accrual basis) Depreciation expense $40,000 4,800 Increase in salaries payable 800 Increase in trade accounts receivable 1,440 Decrease in merchandise inventory 1,840 Amortization of patent 160 Decrease in long-term liabilities 8,000 Sale of capital stock for cash 20,000 240 Amortization of discount on bonds payable Required Prepare the reconciliation of net income with cash flow from operations for inclusion in the statement of cash flows (indirect method). Note: If an item is not included in the operating activities section, leave the answer blank (zero). Cash flows from Operating Activities Net income $ 40000 Adjustments: Depreciation expense 4800 Amortization expense-patent 160 Amortization of discount on bonds payable 0 Sale of capital stock for cash 0 Increase in accounts receivable Decrease in merchandise inventory 0 0 Decrease in long-term liabilities Increase in salaries payable Net cash provided (used) by operating activities $ 0 0 0