Part 2. The Anna Company reported a net income of $70,000 for the year just ended. Relevant data for the company follows: Account Accounts receivable (net) Inventory Prepaid expense Accounts payable Accrued liabilities Long term debt payable Beginning of year S40,000 83,500 18,000 49,000 19,000 290,000 End of year $43,000 84,500 9,000 59,000 11,000 150,000 Other items: Depreciation for the year Loss on the sale of equipment $32,000 4,000 Determine the net cash flows provided by (used in) operating activities for the Anna Company. Show how you converted net income to net cash flow from operations by including the first 2 columns of Exhibit 12.4 on page 624 of your textbook. You may want to use Excel to do the calculation. You can then cut and paste your results from Excel into this Word document