1. Net income for the current year was Rwf92,150. Depreciation expense was Rwf26,500. Thebalances of the current asset and current liability accounts at the beginning and end ofthe year are listed below.

End ofYear Beginningof Year

1. Cash 61,500 56,250
2. Accounts receivable 81,250 74,100
3. Inventories 103,000 81,000
4. Prepaid expenses 6,100 7,600
5. Accounts payable 49,400 51,200
6. Salaries payable 6,500 5,200

Required: Prepare the cash flows from operating activities section of thestatement of cash flows using the indirect method