Balances of the current asset and current accounts at the end and beginning of the year we as follows: End Cash Accounts Receivable (net) Beginning $73,000 50,000 47,000 37,000 3,300 $ 62,000 75.000 54.000 43,000 2.800 210.000 70,000 Accounts Payable merchandise creditor) Sales Poble Sales con account Cost of Merchandise Sold Operating Expenses Other Than Depreciation Use the direct method to prepare the cash flows from operating activities section of a statement of cash flows. Use the mission to indicate cash out flows, cash payments, decreases in cash, or any negative adjustments Operating Activities Section Cash Bows from sing activities Cash received from 195.000 Cash payments for the 000 67.000 x 0.000X