Selected balance sheet information and the income statement for Pioneer Industries for the current year are presented below Selected Balance Sheet Accounts Prior Year $23,400 32,000 2,200 18,200 4,400 Current Year $16,000 35,200 Accounts Receivable Inventories Prepaid Rent Accounts Payable Salaries and Wages Payable 23,600 6,600 Income Statement Sales Revenue Expenses: $480,000 Cost of Goods Sold Depreciation Expense Salaries Expense Rent Expense Insurance Expense Interest Expense Utilities Expense 276,000 32,000 48,000 19,200 19,200 17,600 16,000 52,000 Net Income 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.)