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Balances of the current asset and current liability accounts at the end of this year and the prior year are listed below. Prepare the Cash Flow from Operating Activities section of a Statement of Cash Flows using the indirect method. Do not use $ signs. NET INCOME reported for the current year on the income statement was $40,000. DEPRECIATION recorded on fixed assets for the year was $30,000. Current Prior Inc. Year Year (Dec.) Cash $60,000 $70,000 $(10,000) Accounts Receivable 70,000 63,500 6,500 (net) Inventories 97,000 105,000 (8,000) Prepaid 2,800 3,500 (700) Rent 73,500 77,500 (4,000) Accounts Payable Cash Dividends Payable Salaries Payable 7.500 10.000 (2,500) 3,800 5.000 (1,200) Cash flow from Operating Activities Net Income, per income statement $40,000 Adjustments to reconcile Net Income to Net Cash from Operating Activities Changes in current operating assets and liabilities: Net Cash Flow from Operating Activities $ $