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Cash flows from operating activities-indirect method Instructions Amount Descriptions Statement of Cash Flows-Operating Activities Instructions Demers Inc. reported the following data: Net income $409,500 Depreciation expense 46,460 Gain on disposal of equipment Decrease in accounts receivable Decrease in accounts payable 37,860 25,340 5,930 Prepare the Cash Flows from Operating Activities section of the statement of cash flows, using the indirect method. Refer to the Amount Descriptions list provided for the exact wording of the answer choices for text entries. Use the minus sign to indicate cash outflows, cash payments, decreases in cash and for any adjustments, if required. Amount Descriptions Amortization of intangible assets Decrease in accounts payable Decrease in accounts receivable Depreciation expense Gain on disposal of equipment Net cash flow from operating activities Net cash flow used for operating activities Net income Net loss Cash flows from operating activities-indirect method Instructions Amount Descriptions Statement of Cash Flows-Operating Activities Instructions Amount Descriptions Statement of Cash Flows-Operating Activities Demers Inc. Statement of Cash Flows (partial) 1 Cash flows from operating activities: Adjustments to reconcile net income to net cash flow from operating activities: Changes in current operating assets and liabilities