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A comparative balance sheet and income statement is shown for Cruz, Incorporated.CRUZ, INCORPORATEDComparative Balance SheetsAt December 31 2021 2020Assets Cash $ 63,600 $ 15,900Accounts receivable, net 27,400 33,700Inventory 57,400 63,300Prepaid expenses 3,500 2,900Total current assets 151,900 115,800Furniture 70,500 82,200Accumulated depreciationFurniture (10,900) (6,200)Total assets $ 211,500 $ 191,800Liabilities and Equity Accounts payable $ 10,000 $ 14,100Wages payable 6,000 3,300Income taxes payable 1,000 1,800Total current liabilities 17,000 19,200Notes payable (long-term) 20,700 47,800Total liabilities 37,700 67,000Equity Common stock, $5 par value 153,600 124,000Retained earnings 20,200 800Total liabilities and equity $ 211,500 $ 191,800CRUZ, INCORPORATEDIncome StatementFor Year Ended December 31, 2021Sales $ 328,400Cost of goods sold 211,300Gross profit 117,100Operating expenses (excluding depreciation) 60,000Depreciation expense 25,300Income before taxes 31,800Income taxes expense 11,600Net income $ 20,200 Required:Use the indirect method to prepare the operating activities section of Cruzs statement of cash flows.