Cash Flows from (Used for) Operating Activities The income statement disclosed the following items for the year: The changes in the current asset and liablity accounts for the year are as follows: a. Prepare the Cash Flows from (used for) Operating Activities section of the statement of cash fows, using the indirect method, Use the minus sign to indicate cash outfows, cash payments, decreases in cash, or any negative adjustments. Statement of Cash Flows (partial) Cash Flows from (Used for) Operating Activities The income statement disclosed the following items for the year: The changes in the current asset and liablity accounts for the year are as follows: a. Prepare the Cash Flows from (used for) Operating Activities section of the statement of cash fows, using the indirect method, Use the minus sign to indicate cash outfows, cash payments, decreases in cash, or any negative adjustments. Statement of Cash Flows (partial)