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Cash Flows from Operating Activities-Indirect Method The net income reported on the income statement for the current year was $299,600. Depreciation recorded on equipment and a building amounted to $89,600 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 Beginning of Year Year Cash $82,690 $86,820 Accounts receivable (net) 104, 850 107,140 Inventories 206,730 184,580 Prepaid expenses 11,490 12,240 Accounts payable (merchandise 92,360 96,890 creditors) Salaries payable 13,310 12,070 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: 0 Adjustments to reconcile net income to net cash flow from operating activities: Changes in current operating assets and liabilities: 1000 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