rent Attempt in Progress UVI27:58 Hide The current assets and liabilities sections of the comparative balance sheet of Crane Inc., a private company reporting unde ASPE, at October 31 are presented below, along with the income statement: CRANE INC. Comparative Balance Sheet Accounts 2021 2020 Cash $58,410 $61,950 Accounts receivable 37,760 24,190 Inventory 19,175 27.140 Prepaid expenses 4,425 3.422 Accounts payable 25,370 21,240 Accrued expenses payable 2,950 4,720 Dividends payable 14,160 10.030 Income taxes payable 4,012 6,962 CRANE INC. Income Statement Year Ended October 31, 2021 Sales $368,750 Cost of goods sold 230.100 Gross profit 138,650 Operating expenses $51.920 Depreciation expense 13,570 Loss on sale of equipment 4.720 70,210 Profit before income taxes 68,440 Income taxes 17.110 Profit $51,330 Prepare the operating activities section of the cash flow statement using the indirect method. (Show amounts that decrease cash flow with either a - signeg. -15,000 or in parenthesis e.g. (15,000).) CRANE INC. repare the operating activities section of the cash flow statement using the indirect method. (Show amounts that decrease ca w with either a - signes. -15,000 or in parenthesis es. (15,000).) CRANE INC. Cash Flow Statement (Partial) Year Ended December 31, 2021 Operating Activities Profit 51300 Adjustments to reconcile profit to Net Cash Provided by Operating Activities Depreciation Expense Gain on Sale of Equipment Decrease in Accounts Receivable Increase in Inventory Increase in Prepaid Expenses Decrease in Accounts Payable Decrease in Income Taxes Payable