Waterwar's balance sheets contained the following comparative data at Decentier 31. Accounts payable pertain to operating expenses Prepare the operating activities section of the statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g.-15,000 or in parenthesis e.g. (15,000). WATERWAY COMPANY Statement of Cash Flows (Partlal) - Indirect Method $ Adjustments to reconcile net income to s) WATERWAY COMPANY Statement of Cash Flows (Partial) - Indirect Method Decrease in Accounts Payable Decrease in Accounts Receivable Decrease in Acerued Expenses Payable Decrease in income Taxes Pyybis Dopreclation Expenso Gain on Disposal of Plant Assots Increase in Accounts Paybile Increase in Accounts Roceivable Increase in Acerued Expenses Payable Increase in income Taxes Payabie Loss on Oisposal of Plant Asset: Net income $ 5 4 \$