Ap the current sections of ray inc.'s balance sheets at december 31, 2021 and 2022, are presented here. ray's net income for 2022 was $254,000. depreciation expense was $42,000. prepare the operating activities section—indirect method. 2022 2021 current assets cash $ 62,000 $ 89,000 accounts receivable 85,000 69,000 inventory 78,000 62,000 prepaid expenses 17,000 19,000 total current assets $242,000 $239,000 current liabilities accrued expenses payable $ 6,000 $ 16,000 accounts payable 88,000 72,000 total current liabilities $ 94,000 $ 88,000