Depreciation expense $34,100 Gain on disposal of equipment 19,880 Net income 291,800 The changes in the current asset and liability accounts for the year are as follows: Increase (Decrease) Accounts receivable Inventory Prepaid insurance Accounts payable Income taxes payable Dividends payable $5,310 (3,020) (1,130) (3,600) 1,130 800 a. Prepare the Cash Flows from Operating Activities section of the statement of cash flows, using the indirect method. Use th Statement of Cash Flows (partial) For the year ended xxx Cash flows from operating activities: Depreciation x Adjustments to reconcile net income to net cash flow from operating activities: Changes in current operating assets and liabilities: 01100 Net cash flow from operating activities