Net income $ 38,000 Depreciation expense $ 11,000 Collection of dividend revenue 7,500 Increase in current liabilities 15,000 Payment of interest 19,000 Decrease in current assets Sales revenue 185,000 other than cash 25,000 Loss on sale of land 18,000 Payment of dividends 7,200 Acquisition of land with cash 29,000 Payment of income tax 15,000 The accounting records of South West Corporation reveal the following: (Click the icon to view the data table.) Read the requirements. Requirement 1. Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method. cash.) Cash flows from operating activities: Adjustments to reconcile net income to net cash provided by (used for) operating activities: Net cash provided by (used for) operating activities Requirement 2. Evaluate the operating cash flow of South West Corporation. Explain. Operating cash flow is , as shown by the cash flows from operating activities.