Parra Company completed its income statement and comparative balance sheet for the current year and provided the following information: $ 66,860 Service revenue Expenses : Salaries Depreciation Utilities Loss on sale of equipment Net income $ 41,500 6,200 6,700 1,300 55,700 $ 11,100 Partial Balance Sheet Accounts receivable Salaries payable Other accrued liabilities Land Current Prior Year Year $ 12,300 $ 25,380 19,100 10,100 5,200 10,600 50,600 58,300 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