Parra Company completed its income statement and comparative balance sheet for the current year and provided the following information Income Statement Service revenue S 67,600 Expenses Salaries Depreciation Utilities Loss on sale of equipment $40,100 6,700 6,400 800 54,000 S 13,600 Net income Current Year Prior Year $ 12,900 S 26,000 19,100 11,600 9.700 50,600 58,900 Partial Balance Sheet Accounts receivable Salaries payable Other accrued liabilities Land 6,300 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