Parra Company completed its income statement and comparative balance sheet for the current year and provided the following information: Service revenue Expenses: Salaries Depreciation Utilities Loss on sale of equipment Net income Partial Balance Sheet Accounts receivable Salaries payable Other accrued liabilities Income Statement Land $ 41,600 6,300 6,900 1,000 Current Year Prior Year $ 14,000 $ 24,400 19,700 10,100 5,400 10,200 50,600 58,100 $ 66,900 55,800 $ 11,100 Required: 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 completed its income statement and comparative balance sheet for the current year and provided the following information: Required: 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: \begin{tabular}{|l|l|} \hline \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline \end{tabular}