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SINOVS. End of Year Beginning of Year Cash $27,000 $15,000 Accounts receivable 21,500 36,000 Inventory 57.000 63.000 Accounts payable 12,200 15,200 Prepare the cash flows from the operating activities section of the statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a-sign e.g.-15,000 or in parenthesis e.g. (15,000).) KINGBIRD COMPANY Partial Statement of Cash Flows Net Income /(Loss) $ Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense Decrease in Accounts Receivable Decrease in Inventory IDONI Decrease in Accounts Payable Net Cash Provided by Operating Activities $ e Textbook and Media