Moss companyselected balance sheet informationdecember 31, 2017 and 20162017 2016current assets cash $ 91,150 $ 33,300accounts receivable 31,500 45,000inventory 66,500 55,400current liabilities accounts payable 43,400 32,200income taxes payable 2,700 3,500 moss companyincome statementfor year ended december 31, 2017sales $ 549,000cost of goods sold 357,600gross profit 191,400operating expenses depreciation expense $ 49,000 other expenses 128,500 177,500income before taxes 13,900income taxes expense 8,100net income $ 5,800 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.)cash flows from operating activities: adjustments to reconcile net income to operating cash flow