Acomparative balance sheet and income statement is shown for cruz, inc. cruz, inc.

comparative balance sheets december 31, 2017 2017 2016 assets cash $ 85,900 $ 21,600 accounts receivable, net 36,900 45,800 inventory 77,200 86,000 prepaid expenses 4,900 3,900 total current assets 204,900 157,300 furniture 98,900 110,500 accum. depreciation—furniture (15,300 ) (8,300 ) total assets $ 288,500 $ 259,500 liabilities and equity accounts payable $ 13,600 $ 19,100 wages payable 8,100 4,300 income taxes payable 1,300 2,400 total current liabilities 23,000 25,800 notes payable (long-term) 26,800 63,700 total liabilities 49,800 89,500 equity common stock, $5 par value 207,600 165,100 retained earnings 31,100 4,900 total liabilities and equity $ 288,500 $ 259,500 cruz, inc. income statement for year ended december 31, 2017 sales $ 444,200 cost of goods sold 285,900 gross profit 158,300 operating expenses depreciation expense $ 34,200 other expenses 81,200 115,400 income before taxes 42,900 income taxes expense 15,600 net income $ 27,300

required: use the indirect method to prepare the cash provided or used from operating activities section only of the statement of cash flows for this company. (amounts to be deducted should be indicated with a minus sign.)