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Harrell Company reported net income of $320,000 for the current year. Depreciation recorded on buildings and equipment amounted to $75,000 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 $22,000 $15,000 Accounts receivable 17,000 32,000 Inventories 55,000 65,000 Prepaid expenses 7,500 5,000 Accounts payable 14,000 18,000 Income taxes payable 600 1,200 Instructions Prepare the cash flows from the operating activities section of the statement of cash flows using the indirect method