One Way Cellular accountants have assembled the following data for the year ended April 30, 2024: (Click the icon to view the data.) Prepare One Way Celular's statement of cash flows using the indirect method for the year ended April 30, 2024. Assume beginning and ending Cash are $48,000 and $115,400, respectively. Complete the statement one section at a time, beginning with the cash flows from operating activities. (Use a minus sign or parentheses for amounts that result in a decrease in cash. If box is not used in the statement, leave the box empty, do not select a label or enter a zero.) One Way Cellular Statement of Cash Flows Year Ended April 30, 2024 Cash Flows from Operating Activities: Net Income Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities: Depreciation Expense Increase in Current Assets Other than Cash Decrease in Current Liabilities Net Cash Provided - X Data Table $ Cash receipt from sale of land Depreciation expense Cash payment of dividends Cash receipt from issuance of common stock 29,000 19,000 5,600 22.000 Net income Cash purchase of equipment Decrease in current liabilities Increase in current assets other than cash 65,000 40,000 5,000 15,000