Entity B reported net income of $93,000 for the current year. Depreciation recorded on buildings and equipment amounted to $42,000 for the year. Balances of the current asset and current liability accounts at the beginning and end of the year are as follows: End of Year Beginning of Year Change Cash $45,000 $75,000 Accounts receivable 56,000 66,000 Inventory 59,000 54,000 Accounts payable 22,000 14,000 Taxes payable 1,000 10,000 Instructions Prepare the cash flows from the operating activities section of the statement of cash flows using the indirect method