+ 22-25. Prepare the cash flows from operations section of the Statement of Cash Flows Year 2 Net Income = $192,500 Year 2 Deprecation = $62,500 Amort. $20,000 Loss on sale of investments = ($17,500) Gain on sale of equipment = $45,000 Net Income = $200,000 Begin of Year End of Year Accounts Receivable (net) Inventory Prepaid Expenses 190,000 287,500 5,000 167,500 251,500 11000 Accounts Payable Accrued expenses $205,000 | 77,000 $189,500 | 97,000