* Eyrus Benton Corporation's current asset and liability balances for the past two years are as follows. Net income for the year was $150.000, depreciation expense was $22.000, and gain on sale of land was $28,000. Prior year Accounts Receivable Inventory Accounts Payable Accrued Libilities $80,000 120.000 35,000 12.000 Current year $92,000 110,000 30,000 8.000 Using the indirect method, prepare the cash flows provided by operating activities section of the statement of cash flow Cash flows from operating activities . : 9 Net cash + by operating activitas S