Determining Cash Flows from (Used for) Operating Activities Yeoman Inc. reported the following data: Net income $447,200 Depreciation expense 65,600 Loss on disposal of equipment 30,500 27,400 Increase in accounts receivable Increase in accounts payable 12,500 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 outflows, cash payments, decreases in cash, or any negative adjustments. Yeoman Inc. Statement of Cash Flows (partial) 447,200 Cash flows from (used for) operating activities: Net income Adjustments to reconcile net income to net cash flows from (used for) operating activities: Depreciation expense Loss on disposal of equipment 65,600 30,500 Changes in current operating assets and liabilities: Increase in accounts receivable Increase in accounts payable 12,500 Net cash flows from operating activities