$\backslash$table$[[\backslash$table$[[$PA$],[$In$],[$For the Year$],[($$$]],2024,,],[$Revenues and gains:,$],[$Sales$,$$$890,,],[$Gain on sale of building,$11,$$$901,],[$Expenses and loss:$],[$Cost of goods sold,$$345,,],[$Salaries$,129,,],[$Insurance$,53,,],[$Depreciation$,132,,],[$Interest expense,$59,,],[$Loss on sale of equipment,$13,731,],[$Income before tax,,$170,],[$Income tax expense,,$85,],[$Net income,$$85,],[\backslash$table$[[$PARNELL COMPANY$],[$Selected Accounts from Comparative Balance Sheets$],[$December $31,2024$ and $2023],[($$ in thousands$)]]],[,$Year,Change$],[,2024,2023],[$Cash$,$$$152,$$$91,$$$61],[$Accounts receivable,$342,207,135],[$Inventory$,312,443,(131)],[$Prepaid insurance,$57,106,(49)],[$Accounts payable,$228,108,120],[$Salaries payable,$120,84,36],[$Deferred tax liability,$78,61,17],[$Bond discount,$181,218,(37)]]$

Required:

$2.$ Prepare the cash flows from operating activities section of the statement of cash flows for Parnell Company using the indirect method.