Macrosoft Company reports net income of $66,000. The accounting records reveal depreciation expense of $81,000 as well as increases in prepaid rent, accounts payable, and income tax payable of $61,000, $10,000, and $18,500, respectively. Prepare the operating activities section of Macrosoft's statement of cash flows using the indirect method. (List cash outflows and any decrease in cash as negative amounts.) MACROSOFT COMPANY Statement of Cash Flows (partial) Cash flows from operating activities Adjustments to reconcile net income to net cash flows from operating activities: Net cash flows from operating activities