Bragg Mechanical Inc. shows the following information at the end of the year:

Bragg Mechanical Inc. shows the following information at the end of the year:

Sales

$ 690000

Cost of good sold

410000

Salaries expense

90000

Insurance expense

20000

Income tax expense

22000

Increase in accounts receivable

9000

Decrease in inventory

8000

Increase in accounts payable

14000

Increase in salaries payable

13000

Decrease in taxes payable

2000

Calculate the cash flows from operating activities using the direct method and prepare the operating section of the statement of cash flows
for Bragg Mechanical.