Prepare the "Cash flows from $($used for$)$ operating activities" section of the statement of cash flows, using the ind inus sign to indicate cash out flows, cash payments, decreases in cash, or any negative adjustments.

Statement of Cash Flows $($partial$)$

Cash flows from $($used for$)$ operating activities:

Adjustments to reconcile net income to net cash flows from $($used for$)$ operating activities:

Gain on disposal of equipment $$

Changes in current operating assets and liabilities:

Increase in accounts receivable

Decrease in inventory

Decrease in prepaid insurance

Decrease in accounts payable

Increase in income taxes payable

Net cash flows from operating activities

b$.$ Why is net cash flows from operating activities different than net income?