Parra Company completed its income statement and comparative balance sheet for the current year and provided the following information: Service revenue Income Statement $ 67,500 Expenses: Salaries $40,300 Depreciation 6,700 Utilities 6,200 Loss on sale of equipment 1,500 54,700 Net income $ 12,800 Partial Balance Sheet Accounts receivable Salaries payable Other accrued liabilities Land Current Year Prior Year $ 13,900 $ 25,500 20,500 12,000 5,500 51,500 9,400 57,500 Required: Present the operating activities section of the statement of cash flows for Parra Company using the indirect method. (List cash outflows as negative amounts.) PARRA COMPANY Statement of Cash Flows (Partial) Cash flows from operating activities