Question 6 Indirect Statement of Cash flows Question Partial List of Accounts (use only this information) Ending Balance Accounts Receivable 31,000 Salaries Payable 27,000 Beginning Balance 27,000 15,000 Other Information: Net Income 62,000 Sales 150,000 Salary Expense 20,000 Depreciation Expense 17,000 What is the second number in the cash flows from operating activities (indirect method)? Second Number =>