2.Net income for the current year was $92,250. Depreciation expense was $28,500. The balances of the current asset and current liability accounts at the beginning and end of the year are listed below. End of Year Beginning of Year Increase a) Cash 61,000 56,200 b) Accounts receivable 81,150 74,120 c) Inventories 103,100 81,200 d) Prepaid expenses 6,120 7,650 e) Accounts payable 49,300 51,250 f) Salaries payable 6,700 5,300 Required: Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method.