Elan Corporation accountants have assembled the following data for the year ended June 30, 2021: (Click the icon to view the data.) Prepare the operating activities section of Elan's statement of cash flows for the year ended June 30, 2021. The company uses the indirect method for operating cash flows. (Use parentheses or a minus sign for numbers to be subtracted and for a net decrease in cash.) Elan Corporation Statement of Cash Flows (Indirect Method) Year Ended June 30, 2021 Cash flows from operating activities: Net income 223,000 Adjustments to reconcile net income to net cash provided by (used for) operating activities: Depreciation Increase in current assets other than cash Increase in current liabilities Net cash provided by (used for) operating activities x Data Table Net income $ 115,000 $ ? Cost of goods sold 6,300 Other operating expenses 41,000 Payment of dividends Proceeds from the issuance of common stock 36,000 Sales revenue 6,000 20,000 Purchase of equipment with cash 223,000 Increase in current liabilities 37,000 Payment of note payable 8,000 Proceeds from sale of land Increase in current assets other than cash 31,000 Purchase of treasury stock 34,000 Depreciation expense 12,000 Print Done