The current year income statement along with changes in selected balance sheet accounts follow. Selected Balance Sheet Data at Year-End Calculate the net cash provided or used by operating activities using the direct method. Note: Amounts to be deducted should be indicated with a minus sign. \begin{tabular}{|l|l|} \hline \multicolumn{2}{|c|}{ Net Cash from Operating Activities } \\ \hline \multicolumn{2}{|c|}{ For Year Ended December 31} \\ \hline Cash flows from operating activities & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline \end{tabular}