Parra Company completed its income statement and comparative balance sheet for the current year and provided the following Information: $ 67,600 Income Statement Service revenue Expenses: Salaries Depreciation Utilities Loss on sale of equipment Net income $ 40, 600 6,1ee 5, 10e 1,100 52,900 $ 14,700 Partial Balance Sheet Accounts receivable Salaries payable Other accrued liabilities Land Current Prior Year Year $ 13,000 $ 24,500 19, 100 1e, 2ee 6,300 9, 10e Se, 300 58, 30e 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