Partial Statement of Cash Flows Service Company had net income during the current year of $102,000. The following information was obtained from Service's balance sheet: Accounts receivable Inventory Accounts payable Interest payable Accumulated depreciation, building Accumulated depreciation, equipment Additional Information: $23,000 increase 28,700 increase 14,240 decrease 3,180 increase 12,340 increase 27,800 increase 1. Equipment with accumulated depreciation of $15,000 was sold during the year. 2. Cash dividends of $36,000 were paid during the year. Required: Prepare the net cash flows from operating activities using the indirect method. Use a minus sign to indicate any decreases in cash or cash outflows.