Selected balance sheet information and the income statement for Pioneer Industries for the current year are presented below.

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.$)$

$\backslash$table$[[$Pioneer Industries$],[$Cash Flows from Operating Activities$]]$

Adjustments to reconcile net income to net cash provided by operating activities:

$\backslash$table$[[,],[$Changes in current assets and current liabilities:,$],[,],[,]]$