Parra Company completed its income statement and comparative balance sheet for the current year and provided the following information: Income Statement Service revenue Expenses: Salaries Depreciation Utilities Loss on sale of equipment Net income Partial Balance Sheet Accounts receivable Salaries payable Other accrued liabilities Land Required: $ 125,000 $ 92,000 8,500 8,000 2,500 111,000 $ 14,000 Current Year Prior Year $ 14,000 $ 24,000 19,000 8,000 7,000 52,000 9,000 57,000 Present the operating activities section of the statement of cash flows for Parra Company using the indirect method. Note: List cash outflows as negative amounts. PARRA COMPANY Statement of Cash Flows (Partial) Cash flows from operating activities: