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Cash Flows lrorl'l Operating ACll\\/l[leS*I(llreCL Method The net income reported on the income statement for the current year was $136,400. Depreciation recorded on store equipment for the year amounted to $22,500. Balances of the current asset and current liability accounts at the beginning and end of the year are as follows: End of Beginning of Year Year Cash $54,560 $50,200 Accounts receivable (net) 39,120 37,100 Inventories 53,410 56,480 Prepaid expenses 6,000 4,770 Accounts payable (merchandise creditors) 51,120 47,490 Wages payable 27,930 3 1,020 3. 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: ' s[ ] Adjustments to reconcile net income to net cash flow from operating activities: Changes in current operating assets and liabilities: l v l v l l l Net cash ow from operating activities s[ I b. Cash ows from operating activities differs from net income because it does not use the ' of accounting. For example revenues are recorded on the income statement when '