Parra Company completed its income statement and comparative balance sheet for the current year and provided the following information: $ 66,800 Income Statement Service revenue Expenses: Salaries Depreciation Utilities Loss on sale of equipment Net income $ 40,400 7,200 6,600 1,300 55,500 $ 11,300 Partial Balance Sheet Accounts receivable Salaries payable Other accrued liabilities Land Current Prior Year Year $ 13,500 $ 25,100 19,500 11,100 6,400 10,500 51,900 58,900 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