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Cash Flows from Operating Activities-1ndifect Method The net income reported on the income statement for the current year was $214,000. Depreciation recorded on equipment and a building amounted to $99,300 vear, Balances of the current asset and current liability accounts at the beginning and end of the year are as follows: 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 ou payments, decreases in cash, or any negative adjustments. Statement of Cash Flows (nartial) 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 outflow: bayments, decreases in cash, or any negative adjustments, StatemeritofCashFlows(partial) b. If the direct method had been used, would the net cash fow from operating activities have been the same