For the year ended 12/31/21, Ghost Busters Corporation reported the following information: Amount Change Account Cash Short term investments Inventory Accounts Receivable (net) Prepaid rent (paid in 2020) Accounts payable Salaries payable Income taxes payable Dividends 500 Increase 50 Decrease 100 Decrease 75 Increase 600 Decrease 60 Increase 40 Decrease 30 Decrease 10 Increase Notes: 1. Sold land with a historical cost of 700 for 600. 2. Sold a secret formula with a historical cost of 10 for 400. 3. Net income for the year ended 12/31/21 was 70. Required: Prepare the cash flows from operating activities section of the Statement of Cash Flows using the indirect method. If items do no belong in cash frys from operating activities, enter a zero. (Do use commas, do not use $: mark negative numbers as - or 0.) Cash flows from operating activities: Net income 70 Cash Decrease in income taxes payable Decrease in Inventory Decrease in salaries payable Decrease in short term investments 1. Sold land with a historical cost of 700 for 600. 2. Sold a secret formula with a historical cost of 10 for 400. 3. Net income for the year ended 12/31/21 was 70. Required: Prepare the cash flows from operating activities section of the Statement of Cash Flows using the indirect method. If items do no belong in cash flows from operating activities, enter a zero. (Do use commas, do not use 5: mark negative numbers as - or 0.) Cash flows from operating activities Net income 70 Cash Decrease in income taxes payable Decrease in inventory Decrease in salaries payable Decrease in short term investments Dividends Gain on the sale of secret recipe Increase in accounts payable Increase in accounts receivable Land Loss on the sale of land Prepaid rent Secret recipe Net cash flows from Operating activities