Cash Flows from (Used for) Operating Activities

The net income reported on the income statement for the current year was $213,700. Depreciation recorded on equipment and a building amounted to $63,900 for the year. Balances of the current asset and current liability accounts at the beginning and end of the year are as follows:

	End of Year		Beginning of Year
Cash	$54,490		$57,210
Accounts receivable (net)	69,090		70,600
Inventories	136,230		121,630
Prepaid expenses	7,570		8,070
Accounts payable (merchandise creditors)	60,870		63,850
Salaries payable	8,770		7,950

a. Prepare the Cash Flows from (used for) Operating Activities section of the statement of cash flows, using the indirect method. Use the minus sign to indicate cash outflows, cash payments, decreases in cash, or any negative adjustments.

Statement of Cash Flows (partial)
Cash flows from (used for) operating activities:
	$fill in the blank 640065091f95f8e_2
Adjustments to reconcile net income to net cash flows from (used for) operating activities:
	fill in the blank 640065091f95f8e_4
Changes in current operating assets and liabilities:
	fill in the blank 640065091f95f8e_6
	fill in the blank 640065091f95f8e_8
	fill in the blank 640065091f95f8e_10
	fill in the blank 640065091f95f8e_12
	fill in the blank 640065091f95f8e_14
Net cash flows from operating activities		$fill in the blank 640065091f95f8e_15