Net income Depreciation expense Loss on disposal of equipment Increase in accounts receivable Increase in accounts payable $282,700 58,800 37,600 13,700 12,800 Prepare the Cash Flows from (used for) Operating Activities section of the statement of cash flows, using the indirect method. Use the minus sign to indicate cash outflows, cash payments, decreases in cash, or any negative adjustments. Yeoman Inc. Statement of Cash Flows (partial) Cash flows from (used for) operating activities: Net income Adjustments to reconcile net income to net cash flows from (used for) operating activities: Depredation expense Loss on disposal of equipment Changes in current operating assets and abilities: Increase in accounts receivable Increase in accounts payable Net cash flows from operating activities 202700 37,600 X 58.800 X 379.100 X 900 X 178.200