Cash flows from $($used for$)$ operating activities$-$indirect method

The income statement disclosed the following items for the year:

The changes in the current asset and liability accounts for the year are as follows:

a$.$ Prepare the "Cash flows from $($used for$)$ operating activities" section of the statement of cash flows, using the indirect method. Use the minus

sign to indicate cash out flows, cash payments, decreases in cash, or any negative adjustments.