Entity B reported net income of $8,000 for the current year. Depreciation recorded on buildings and equipment amounted to $56,000 for the year. Balances of needed current asset and current liability accounts at the beginning and end of the year are as follows. Be sure to compute the change. Also, a loss on the sale of aircraft equipment of $7,500 was reported. Instructions: Compute the changes in the accounts for each year and then prepare the cash flows from the operating activities section of the statement of cash flows using the indirect method. Net income 8,000 Adjustments to reconcile net income to cash flow from operating activities