Cash Flons from Operating Activities-Indirect Method The income statement disclosed the following items for the year Depreciation expense Gain on disposal of equipment 27.500 Net income The changes in the current asset and liability accounts for the year are as follows $65.000 620.000 Increase (Decrease) $11.200 Accounts receivable (6.3s0) (1.200) (4.200) 1.630 2.500 163901 Prepaid insurance Accounts payable Income taxes payable Dividends payable a. Prepare the Cash Flows from Operating Activities section of the statement ofessh lo using the indirect method. Use the minus sign to indicate cash outflows, cash decreases in cash, or any negative adjustments