5 Epson Industries has the following account balances; Sales Revenue Cost of Goods Sold Wages Expense 182,500 58,400 Insurance Expense Interest Expense Income Tax Expense 8,300 20,800 16,200 $356,200 Prepaid Insurance, increase $2,100 Accounts payable, increase 5,680 Notes payable, increase 32,000 Interest payable, increase 3,125 Wages payable, decrease 5,400 Inventory, increase 5,710 5 pts Accounts receivable decrease 14,300 Required: Prepare the cash flows from operating activities only. Use brackets or a minus sign to indicate any decreases in cash or cash outflows