How do you prepare the operting activities section

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Problem - Using the following data, how do you prepare the operting activities section of the statement of cash flows for Birdeye Corporation for the year eneded December 31, 2016 using the indirect method:

Increase in salary payable - $1,500

Decrease in accounts payable - $2,000

Increase in accounts receivable - $3,500

Net income - $98,000

Decrease in inventory - $5,800

Increase in prepaid expenses - $1,200

Depreciation expense-equipment - $5,000

Depreciation expense-building -$7,500

Gain on sale of equipment - $1,300

Loss on sale of patent - $2,500

Reference no: EM131750523

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