This question will be manually graded by the instructor to ensure accuracy. The net income reported on the income statement of Buhlman Corporation for the current year was $61,000. Depreciation recorded on fixed assets for the year was $23,500. In addition, equipment with an original cost of $137,000 and accumulated depreciation of $120,000 on the date of the sale, was sold for $21,000. Balances of the current asset and current liability accounts at the end and beginning of the year are listed below End Beginning Cash $68,000 $71,000 Accounts receivable (net) 69,000 64.500 Inventories 92,000 107,000 Prepaid expenses 3,800 4,300 Accounts payable (merchandise creditors) $1,000 62,000 Cash dividends payable 4,400 6,600 Salaries payable 5,000 9,500 Prepare the Operating activities section of a statement of cash flows using the INDIRECT method. Please be sure to label each line and dollar amount properly for maximum points. In addition, be sure to indicate an increase or decrease where appropriate. Note: not all available lines will necessarily be used.