Marin Company reported net income of $320,000 for the current year. Depreciation recorded on buildings and equipment amounted to $70,000 for the year, Balances of the current asset and current liability accounts at the beginning and end of the year are as follows: Cash Accounts receivable Inventory Accounts payable End of Year $27.000 20.500 53,000 12,000 Beginning of Year $19,300 30,500 62,000 19.200 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-8. -15,000 or in parenthesis e.. (15,000).) MARIN COMPANY Partial Statement of Cash Flows Net Income /(Loss) Adjustments to reconcile net income to Depreciation Expense $ Decrease in Accounts Recevable 70000 Decrease in Inventory 19300 Decrease in Accounts Payable Increase in Accounts Payable Net Cash Provided by Operating Activities