QS $12-4($Algo$)$ Indirect: Computing cash flows from operations LO P$2$

Cain Incorporated reports net income of $$17,200.$ Its comparative balance sheet shows the following changes: accounts receivable increased $$8,200$; inventory decreased $$10,200$; prepaid insurance decreased $$3,200$; accounts payable increased $$5,200$; and taxes payable decreased $$4,200.$ Compute cash flows from operations using the indirect method.

Note: Amounts to be deducted should be indicated by a minus sign.