Use the following information from Chocolate Company's financial statements to determine operating net cash flows (indirect method). Income Statement Balance Sheet Sales $ 98,500 Cost of Goods Sold (62,000) Salaries Expense (18,000) Depreciation Expense (9,000) Net Income 9,500 Accounts Receivable decrease $2,000 Merchandise Inventory increase 1,600 Salaries Payable increase 450