$\backslash$table$[[$Income Statement$],[$Sales$,],[,$$ $515,000],[\backslash$table$[[$Cost of goods sold$],[$Gross profit$]],331,609],[,183,460],[\backslash$table$[[$operating expenses $($excluding depreciation$)],[$Depreciation expense$]],121,500],[,35,000],[\backslash$table$[[$Income before taxes$],[$Incoee taxes expense$]],25,900],[,7,700],[$Net income,$ $18,200]]$

$\backslash$table$[[$MOSS COMPANY$],[$AL December $31,2021,2020],[$Current assets,,$],[$Cash$,$$ $84\mathrm{.}450,$$ $20,800],[$Accounts receivable,$25,000,32,000],[$Inventory$,60,000,54,199],[$Current liabilities,,$],[$Accounts pryable,$30,000,25,700],[$Income taxes payable,$2,450,2,200]]$

Use the information above to calculate cash flows from operating activities ising the indirect method. Note: Amounts to be deducted should be indicated by a minus sign.

$\backslash$table$[[$Cash flows from operating activites:,,$],[$Net income,,$],[$Adustments to reconcle net income to net cash provided by operaing activies,,$],[$Income stabement hems not affecting cash,,$]]\backslash$table$[[$Cash flows from operating activites:,,$],[$Net income,,$],[$Adjustments to reconcile net income to net cash provided by operating activies,,$],[$Income statement items not atfecting cash,,$],[,536,000,],[$Changes in current operating assets and labilies,,$],[,,],[,,],[,,],[,,],[,,],[,,]]$