Parra Company completed its income statement and balance sheet for 2014 and provided the following information Income Statement Service revenue Expenses: 67,500 Salaries Depreciation Utilities Loss on sale of equipment 40,000 5,900 6,300 800 53,000 Net income $14,500 Partial Balance Sheet2014 Accounts receivable Salaries payable Other accrued liabilities Land 2013 $ 12,200 $ 24,200 19,600 10,700 5,800 10.400 51,500 58.400 Required: Present the operating activities section of the statement of cash flows for New Vision Company using the indirect method. (List cash outflows as negative amounts.) PARRA COMPANY Statement of Cash Flows (Partial) Cash flows from operating activities