31.&nbsp The following information related to comparativebalanc

31.  The following information related to comparativebalance sheets is available for Metro Corporation: (10 points)Increase in cash                                   50,000Decrease in accounts receivable  (15,000)Decrease in Inventory                          (25,000)Increase in prepaid insurance                11,000Increase in accounts payable                10,000  Additional selected information from theincome statement was also provided:1. Depreciation expense of $20,0002. A loss on sale of equipment $3,5003. Net income $122,000Prepare the cash flows from operatingactivities using the indirect method.

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