Cash Flow from operating Makitien-indreat Methad The income statement discloted the following ttems for the vear: DepreciationexpenseGainondisposalofequpmentNetincome538,30022,330223,100 The changes in the current asset and liabiity accounts for the year ore as follows. Increase (Decrease) Accounts receivable 15,960 Irventory (3,390) Prepaid insurance (1,270) Accounts payable (4,040) Income tanes poyathle 1,270 Dividends payable 690 a. Propare the "Cash flows from operoting activities" section of the stutiment of cash fows, Uting the indirect method. Use the minus sign to indicate cash out fows, cash pavments, decreases in cash, or ary negative adjutments Statement of Cash Flows (partial) Cash flows from operating activites: Adjustments to reconcile net income to net ash flow from operating activities: cach parments, decreases in cath, of arly negitive adjustments. b. Why is net cash flows from operating activibes different than net income? Cesh flows from operating activities is besed on