Ivanhoe Company reported net income of $180,400 for the current year. Depreciation recorded on buildings and equipment amounted to $80,400 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 Cash $20,400 $15,800 Accounts receivable 24,400 32,800 Inventories 50,400 65,800 Prepaid expenses 10,300 5,400 Accounts payable 12,400 18,800 Income taxes payable 2.400 1,600 Prepare the cash flows from the operating activities section of the statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a sign e.g. -15,000 or in parenthesis e.g. (15,000).) IVANHOE COMPANY Partial Statement of Cash Flows Adjustments to reconcile net income to