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Cash Flows from Operating Activities-Indirect Method The net income reported on the income statement for the current year was $138,700. Depreciation recorded on store equipment for the year amounted to $22,900. Balances of the current asset and current liability accounts at the beginning and end of the year are as follows End of Year $54,650 39,180 53,500 6,010 51,210 27,980 Beginning of Year $50,280 37,160 56,570 4,780 47,560 31,070 Cash Accounts receivable (net) Merchandise inventory Prepaid expenses Accounts payable (merchandise creditors) Wages payable 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 payments, 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: current operating assets and I Changes in