elp Parra Company completed its income statement and comparative balance sheet for the current year and provided information: Income Statement Service revenue $67,500 Expenses: Salaries Depreciation Utilities Loss on sale of equipment $40,200 6,800 6,500 54,800 $12,700 1,300 Net income Current Year $ 13,500, 25,300 19,900 Prior Partial Balance Sheet Year Accounts receivable Salaries payable Other accrued 10,100 6,500 10,400 liabilities 51,400 57,700 Land Required: Present the operating activities section of the statement of cash flows for Parra Company using the indirect method. (L outflows as negative amounts.) PARRA COMPANY Statement of Cash Flows (Partial) Cash flows from operating activities