Using the following information reported by a company, prepare the operating activities section of the statement of cash flows using the indirect method.(2 points) Net Income $130,000 Depreciation Expense $ 20,000 Gain on sale of land $ 18,000 Increase in Prepaid Insurance $ 10,000 Decrease in Accounts Payable $ 12,000 Increase in Income Tax Payable $ 8,000