Laneway Cellular accountants have assembled the following data for the year ended April 30, 2018: (Click the icon to view the data.) Prepare the operating activities section using the indirect method for Laneway Cellular's statement of cash flows for the year ended April 30, 2018. (Use a minus sign or parentheses for amounts that result in a decrease in cash.) Laneway Cellular i Data Table Statement of Cash Flows (Partial) Year Ended April 30, 2018 Cash Flows from Operating Activities: Net Income Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities: Cash receipt from sale of land $ 31,000 Net income 61,000 17,000 Cash purchase of equipment 39,000 Depreciation expense Cash payment of dividends Cash receipt from issuance of common stock 6,100 Decrease in current liabilities 19,000 30,000 Increase in current assets other than cash 14,000 Print Done Net Cash Provided by (Used for) Operating Activities Cash Receipt from Issuance of Common Stock Cash Receipt from Sale of Land Decrease in Current Liabilities Depreciation Expense Increase in Current Assets Other than Cash Payment of Dividends Purchase of Equipment