5. Harrell Company reported net income of $320,000 for the current year. Depreciation recorded on buildings and equipment amounted to $65,000 for the year. Balances of the current asset and current liability accounts at the beginning and end of the year are as follows: End of Year $22,000 17,000 55,000 7,500 11,000 Beginning of Year Cash Accounts receivable Inventories Prepaid expenses Accounts payable Income taxes payable $15,000 32,000 65,000 5,000 18,000 1,200 600 Instructions Determine the cash flows from the operating activities using the indirect method