Plough Company reported net income of $180,000 for the current year. Depreciation recorded on buildings and equipment amounted to $80,000 for the year. Balances of the current asset and current liability accounts at the beginning and end of the year are as follows Beginning of Year $15,000 32,000 65,000 5,000 18,000 1,200 End of Year $20,000 24,000 50,000 9,500 12,000 1,600 Cash Accounts receivable Inventories Prepaid expenses Accounts payable Income taxes payable Instructions Prepare the cash flows from the operating activities section of the statement of cash flows using the indirect method