Sage Hill Company reported net income of $220,000 for the current year. Depreciation recorded on buildings and equipment amounted to $74,000 for the year. Balances of the current asset and current liability accounts at the beginning and end of the year are as follows: Cash Accounts receivable Inventory Accounts payable End of Year $29,500 28,500 56,500 14,700 Beginning of Year $18,000 30,000 62,000 17,400 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 es. -15,000 or in parenthesis eg. (15,000).) SAGE HILL COMPANY Partial Statement of Cash Flows Adjustments to reconcile net income to