moss company selected balance sheet information at december 31 2020 2019 current assets cash $ 94,650 $ 36,800 accounts receivable 35,000 52,000 inventory 70,000 56,100 current liabilities accounts payable 50,400 35,700 income taxes payable 3,050 4,200 moss company income statement for year ended december 31, 2020 sales $ 584,000 cost of goods sold 371,600 gross profit 212,400 operating expenses (excluding depreciation) 132,000 depreciation expense 56,000 income before taxes 24,400 income taxes expense 13,300 net income $ 11,100 Use the information above to calculate this company's cash flows from operating activities using the indirect method. (Amounts to be deducted should be indicated by a minus sign.)