Selected Balance Sheet Accounts Prior Year Current Year Accounts Receivable $20,600 $14,000 Inventories 28,000 30,800 Prepaid Rent 1,800 0 Accounts Payable 15,800 Salaries and Wages Payable 3,600 20,400 5,400 Income Statement Sales Revenue $420,000 Expenses: Cost of Goods Sold 244,000 Depreciation Expense 28,000 Salaries Expense 42,000 Rent Expense 16,800 Insurance Expense Interest Expense Utilities Expense Net Income 16,800 15,400 14,000 $ 43,000 Required: Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method. (Enter any deductions and cash outflows as a negative value.) Pioneer Industries Cash Flows from Operating Activities Adjustments to reconcile net income to net cash provided by operating activities: Changes in current assets and current liabilities: $ 0