Problem #1 - Statement of Cash Flows - Operating Activities (15 points) 5 Points) follow 4 rules Statement of expense of cognoues During 2015, Orton Company earned net income of $500,000, which included depreciation expense of $54,000 and a gain on the sale of equipment of $21,000. In addition, the company experienced the following changes in the account balances listed below: Increases Accounts payable Prepaid insurance $45,000 33,000 Decreases Accounts receivable Accrued liabilities Inventory $12,000 24,000 45,000 Prepare the Net Cash Flow from Operating Activities: (Good form - Just don't show numbers. If you just show numbers, you will not get any credit)