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. Current Year Prior Year Statement of Financial Position at December 31 Cash Accounts receivable Prepaid expenses Equipment Accumulated depreciation $10, 230 1,600 1,000 710 (140) $13, 400 $ 530 210 4,600 8,060 $13,400 $13,630 680 140 0 0 $14,450 $ 2,000 0 4,600 7,850 $14.450 Wages payable Short-term note payable Contributed capital Retained earnings Statement of Earnings for Current Year Service revenue Depreciation expense Salaries expense Other expenses Net earnings $ 52,000 140 39,000 12,650 $ 210 Additional Data: 1. Prepaid expenses relate to rent paid in advance. 2. Other expenses were paid in cash. 3. Purchased equipment for $710 cash at the beginning of the current year and recorded $140 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 $210. 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.) 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 activitiesindirect method Add (deduct) to reconcile net earnings to net cash flow provided by operating activities: Net cash flows used for operating activities