Selected balance sheet information and the income statement for Pioneer Industries for the current year are presented below. Selected Balance Sheet Accounts Prior Year Accounts Receivable $17,800 Inventories 24,000 Prepaid Rent 1,400 Accounts Payable 13,400 Salaries and Wages Payable 2,800 Current Year $12,000 26,400 17,200 4,200 $360,000 Income Statement Sales Revenue Expenses Cost of Goods Sold Depreciation Expense Salaries Expense Rent Expense Insurance Expense Interest Expense Utilities Expense Net Income 212.000 24,000 36,000 14,400 14,400 13.200 12.000 $ 34,000 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