Parra Company completed its income statement and comparative balance sheet for the current year and provided the following Information: Service revenue : Salaries Depreciation Utilities Income Statement Loss on sale of equipment Net income $ 66,100 $ 40,500 6,100 6,000 1,300 53,900 $ 12,200 Partial Balance Sheet Accounts receivable Salaries payable Other accrued liabilities Land Required: Current Year Prior Year $ 12,400 $ 24,100 20,800 10,700 5,400 51,000 10,000 58,000 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 < Prev 6 of 12 Next >