cash payments, decreases in cash, or any negative adjustments. \begin{tabular}{lrr} & End & Beginning \\ \hline Cash & $65,000 & $70,000 \\ Accounts Receivable (net) & 70,000 & 57,000 \\ Inventories & 86,000 & 102,000 \\ Prepaid Expenses & 4,000 & 4,500 \\ Accounts Payable (merchandise creditors) & 51,000 & 58,000 \\ Cash Dividends Payable & 4,500 & 6,500 \\ Salaries Payable & 6,000 & 7,500 \end{tabular} Cash Flows from Operating Activities Section Cash flows from operating activities: Adjustments to reconcile net income to net cash flow from operating activities: Changes in current operating assets and liabilities: Net cash flow from operating activities