Please complete the Statement of Cash Flows (partial) using the information given in the first picture. Thank you!

Cash Flows from Operating Activities--Indirect Method The net income reported on the income statement for the current year was $277,700. Depreciation recorded on equipment and a building amounted to $83,000 for the year. Balances of the current asset and current liability accounts at the beginning and end of the year are as follows: End of Year Beginning of Year Cash $69,700 $72,490 Accounts receivable (net) 88,380 89,450 Inventories 174,250 154,110 Prepaid expenses 9,690 10,220 Accounts payable (merchandise creditors) 77,850 80,900 Salaries payable 11,220 10,080 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: Changes in current operating assets and liabilities: Net cash flow from operating activities b. If the direct method had been used, would the net cash flow from operating activities have been the same