A B D 1 234565 The following accounts and corresponding balances were drawn from Jogger Company's Year 2 and Year 1 year-end balance sheets. Account Title Accounts receivable Year 2 $57,000 Year 1 $62,000 6 Prepaid rent $1,100 $1,300 7 Utilities payable 8 Other operating expenses payable 9 $900 $21,300 $750 $22,400 10 The Year 2 income statement is shown next. 11 12 13 Sales 14 Rent expense 15 Utilities expense 16 Other operating expenses 17 Net Income 18 19 Required Income Statement $268,000 ($36,000) ($18,300) ($79,100) $134,600 20 a. Prepare the operating activities section of the statement of cash flows using the direct method. 21 22 (Use the cells from the given information above to complete this question.) 23 (Cash outflows should be displayed as negative values.) 24