eBook Show Me How por Net Income Depreciation expense Loss on disposal of equipment Increase in accounts receivable Increase in accounts payable $393,800 71,100 35,900 20.900 10,500 Prepare the Cash Flows from Operating Activities section of the statement of cash flows, using the Indirect method. Use the minus sign to indicate cash out flows, cash payments, decreases in cash, or any negative adjustments Staley Ing. Statement of Cash Flows (partial) Cash flows from operating activities Net Income Adjustments to reconcile net income to net cash flow from operating activities Depreciation Loss on disposal of equipment Changes in current operating assets and liabilities: Increase in accounts receivable Increase in accounts payable 2010 15. 20.950 10.00 Net cash flow from operating activities X Check My Work Consider the effect that each item has on cash Would the transaction Move affected cash at all? How would the increase or cecrease in current operating assets and liabilities affect cash