Cash Flows from $($Used for$)$ Operating Activities

The net income reported on the income statement for the current year was $$265,900.$ Depreciation recorded on equipment and a building amounted to $$79,500$ for the year. Balances of the current asset and current liability accounts at the beginning and end of the year are as follows:

$\backslash$table$[[,\backslash$table$[[$End$],[$of Year$]],\backslash$table$[[$Beginning$],[$of Year$]]],[$Cash$,$$$68,340,$$$71,070$