Brief Exercise 4-13 Statement of cash flows; indirect method [L04-8] Net income of Mansfield Company was $53,000. The accounting records reveal depreciation expense of $88,000 as well as increases in prepaid rent, salaries payable, and income taxes payable of $68,000, $31,000, and $28,000, respectively. Prepare the cash flows from operating activities section of Mansfield's statement of cash flows using the indirect method. (Amounts to be deducted should be indicated with a minus sign.) Cash flows from operating activities: Adjustments for noncash effects: Changes in operating assets and liabilities Net cash inflows from operating activities