Conh Fows from Operatiod Activeties-indirect Method The income statement disclosed the following items for the year: The changes in the current asset and lability accbunts for the vear are as follows a. Prepare the "Cash form from operating activibes" section of the statement of caih flowh, using the indrect method. Use the minus sign to indicate caih out flows, cash parments, decreases in cash, or ary negative adjutments