Determining Cash Flows from (Used for) Operating Activities

Yeoman Inc. reported the following data:

Net income	$458,000
Depreciation expense	54,000
Loss on disposal of equipment	38,100
Increase in accounts receivable	11,500
Increase in accounts payable	10,000

Prepare the Cash Flows from (used for) Operating Activities section of the statement of cash flows, using the indirect method. Use the minus sign to indicate cash outflows, cash payments, decreases in cash, or any negative adjustments.

Yeoman Inc.
Statement of Cash Flows (partial)
Cash flows from (used for) operating activities:
	$fill in the blank 2
Adjustments to reconcile net income to net cash flows from (used for) operating activities:
	fill in the blank 4
	fill in the blank 6
Changes in current operating assets and liabilities:
	fill in the blank 8
	fill in the blank 10
Net cash flows from operating activities		$fill in the blank 11