Statement of Cash Flows (partial) Cash flows from operating activities Net income Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Depreciation expense Increase in accounts receivable Increase in inventory Changes in current assets and current liabilities Increase in prepaid rent Increase in accounts payable Increase in wages payable Increase in interest payable $ 57,400 8,300 (4,900) (3,600) (280) 2,400 3,300 180 Net cash provided by operating activities $ 62,800