cemptex corporation prepares its statement of cash flows using the indirect method to report operating activities. net income for the 2024 fiscal year was $644,000. depreciation and amortization expense of $91,000 was included with operating expenses in the income statement. the following information describes the changes in current assets and liabilities other than cash: decrease in accounts receivable $ 26,000 increase in inventory 9,600 increase in prepaid expenses 8,900 increase in salaries payable 10,400 decrease in income taxes payable 15,000 required: prepare the operating activities section of the 2024 statement of cash flows.