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Instructions Amount Descriptions Statement of Cash Flows-Operating Activities Final Question The net income reported on the income statement for the current year was $323,000. Depreciation recorded on equipment and a building amounted to $90,060 for the year. Balances of the current asset and current liability accounts at the beginning and end of the year are as follows End of Year S89,700 111,690 226,850 12,730 96,000 Beginning of Year Cash S95,670 119,220 194,630 Accounts receivable (net) Prepaid expenses Accounts payable (merchandise creditors) Salaries payable 14,220 103,120 13,010 15,630 Required: A. Prepare the Cash Flows from Operating Activities section of the statement of cash fiows, using the indirect method. Refer to the Amount Descriptions list provided for the exact wording of the answer choices for text entries. Use the minus sign to indicate cash outflows, cash payments, decreases in cash and for any adjustments, if required. B If the direct method had been used, would the net cash flow from operating activities have been the same? Instructions Amount Descriptions ded on equipment and a building amoun Amount Descriptions Amortization of intangible assets Decrease in accounts payable Decrease in accounts receivable Decrease in inventories Decrease in prepaid expenses Decrease in salaries payable Depreciation Increase in accounts payable Increase in accounts receivable Increase in inventories Increase in prepaid expenses Increase in salaries payable Net cash flow from operating activities Net cash flow used for operating activities Net income Net loss he indirect method. Refer to the Amount nus sign to indicate cash outflows, cash the same