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

The income statement disclosed the following items for the year:

Depreciation expense

$$38,000$

Gain on disposal of equipment

$22,150$

Net income

$331,400$

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

Increase $($Decrease$)$

$\backslash$table$[[,$Increase $($Decrease$)],[$Accounts receivable,$$5,910$