Cash Flows from Operating Activities-Indirect Method Print tem The net income reported on the income statement for the current year was $201,100. Depreciation recorded on equipment and a building amounted to $60,100 for the year of the current asset and current liability accounts at the beginning and end of the year are as follows: End of Year Beginning of Year Cash $52,080 $54,680 Accounts receivable (net) 66,040 67,480 Inventories 130,200 116,250 Prepaid expenses 7,240 7,710 Accounts payable (merchandise creditors) 58,170 Salaries payable 8,380 61,020 7,600 a. Prepare the "Cash Flows from Operating Activities" section of the statement of cash flows, using the indirect method. Use the minus sign to indicate cash outflows, cash pa decreases in cash, or any negative adjustments. Statement of Cash Flows (partial) Cash flows from operating activities: Adjustments to reconcile net income to net cash flow from operating activities: Changes in current operating assets and liabilities: 000 0 0