Computer Service and Repair was started five years ago by two college roommates. The company's comparative statements of financial position and statement of earnings are presented below, along with additional information. Current Year Prior Year Statement of Financial Position at December 31 Cash Accounts receivable Prepaid expenses Equipment Accumulated depreciation Wages payable $ 9,075 $12,025 1,450 850 650 125 650 0 (125) 0 $11,900 $12,800 $ 500 $1,850 Short-term note payable 225 0 Contributed capital 4,000 4,000 Retained earnings 7,175 6,950 $11,900 $12,800 Statement of Earnings for Current Year Service revenue $49,000 Depreciation expense 125 Salaries expense 37,500 Other expenses 11,150 Net earnings $ 225 Additional Data: 1. Prepaid expenses relate to rent paid in advance. 2. Other expenses were paid in cash. 3. Purchased equipment for $650 cash at the beginning of the current year and recorded $125 of depreciation expense at the end the current year. 4. At the end of the current year, the company signed a short-term note payable to the bank for $225. Additional Data: 1. Prepaid expenses relate to rent paid in advance. 2. Other expenses were paid in cash. 3. Purchased equipment for $650 cash at the beginning of the current year and recorded $125 of depreciation expense at the end of the current year. 4. At the end of the current year, the company signed a short-term note payable to the bank for $225. Required: Prepare the operating activities section of the statement of cash flows for Computer Service and Repair using the indirect method. (Negative answers should be indicated by a minus sign.) Cash flows from operating activities-indirect method Add (deduct) to reconcile net earnings to net cash flow provided by operating activities: Net cash flows used for operating activities $ 0