Computer Service and Repair was started five years ago by two college roommates. The company's comparative statements of financial position and statement of earnings are presented below, along with additional information. Prior Statement of Financial Position at December 31 Current Year Year Prepaid expenses Equipment Cash Accounts receivable Accumulated depreciation $ 5,610 $7,210 1,000 568 400 80 470 (80) e $ 7,400 $7,858 Wages payable Short-tern note payable $ 410 $1,400 270 Contributed capital Retained earnings Statement of Earnings for Current Year 2,200 4,520 2,200 4,250 $ 7,400 $7,850 Service revenue Depreciation expense Salaries expense Other expenses $40,000 88 33,000 6,658 $ 278 Net earnings Additional Data: 1. Prepaid expenses relate to rent paid in advance. 2. Other expenses were paid in cash. 3. Purchased equipment for $470 cash at the beginning of the current year and recorded $80 of depreciation expense at the end of the current year. 4. At the end of the current year, the company signed a short-term note payable to the bank for $270. Required: Prepare the operating activities section of the statement of cash flows for Computer Service and Repair using the indirect method. (Negative answers should be indicated by a minus sign.) Cash flows from operating activities-indirect method Add (deduct) to reconcile net earnings to net cash flow provided by operating activities: Net cash flows used for operating activities