Revise your worksheet to reflect these updated assumptions and then answer the questions that follow. Net income Depreciation expense $198,000 42,240 Sale of land Accounts receivable Supplies Prepaid rent Accounts payable Salaries payable Income tax payable Book value $254,000 Selling price $213,840 Beginning Ending $31,680 $47,520 10,560 6,600 7,920 11,880 Beginning Ending $22,440 $17,160 23,760 14,520 26,400 34,320 Required: 1. Use your spreadsheet to recalculate the Operating Activities section of the Statement of Cash Flows: (Amount to be deducted should be indicated by a minus sign.) Operating Activities: Net income Depreciation expense Net operating cash flows $ 0